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Drug tests should be kept confidential, especially from supervisors of existing employees, unless there is a defined need-to-know.
Earnings Management
The use of accounting techniques to produce financial reports that may paint a more favorable picture of a company's business activities and financial position than the actual situation.
Straight-Line Depreciation
A strategy for dividing the cost of a tangible asset over its operational life in equal yearly sums.
Average Net Property
This term typically refers to the average value of a company's property, plant, and equipment net of depreciation, over a certain period of time.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
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