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Which one of the following is not a layer of the heart wall?
Depreciable Cost
The total cost of an asset that is subject to depreciation over its useful life, excluding any salvage value.
Depreciation Expense
The amount of depreciation charged in the income statement, representing the cost allocated for the use of fixed assets during an accounting period.
Estimated Useful Life
The expected period over which a fixed asset is projected to be usable by a business, affecting its depreciation calculation.
Double-Declining-Balance Method
An accelerated depreciation method where twice the straight-line depreciation rate is applied to the diminishing balance of an asset's book value.
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