Examlex
In assembly-line balancing, the theoretical minimum number of workstations is found by a ratio of the sum of all task times divided by the cycle time.
Adjust
To make modifications to records, accounts, or systems to correct discrepancies or align them with actual conditions.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded on an asset since its purchase.
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, representing wear and tear, decay, or obsolescence.
Contra Asset
An account on a company's balance sheet that reduces the value of a related asset, such as accumulated depreciation.
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