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In France, the executive branch can in many cases:
Gain on Disposal
The profit earned from selling a capital asset for more than its book value.
Straight-line Method
A method of calculating depreciation of an asset, dividing the difference between its cost and salvage value by the total number of years it is expected to be in use.
Salvage Value
The expected financial return on an asset at the time of its disposal after its serviceable life has concluded.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting wear and tear or obsolescence.
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