Examlex
In what year was the source code for the Linux kernel released?
Straight-Line
A method of allocating an asset's cost evenly over its useful life for purposes of depreciation.
Contra Asset Account
An account on a balance sheet that reduces the value of an associated asset account, such as accumulated depreciation.
Accumulated Depreciation
Accumulated depreciation is the total amount of depreciation expense that has been recorded for an asset, representing how much of its value has been depleted over time.
Cost Expiration
A concept in accounting indicating the point at which a cost becomes an expense, typically when a cost directly contributes to generating revenue.
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