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Useful Life
The estimated duration of time that an asset is expected to be productive or useful, beyond which it is likely to be inefficient or obsolete.
Double-declining-balance Method
An accelerated depreciation method that doubles the straight-line depreciation rate and applies it to the undepreciated balance at the start of each period.
Straight-line Method
A method of calculating depreciation for an asset that spreads the cost evenly over its useful life.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset over its useful life, reducing its book value.
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