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Depreciable Assets
Assets whose costs are allocated over their useful lives, reflecting the decline in their value due to use or obsolescence.
Reported Income
The earnings of a company as reported in its financial statements, in accordance with the accounting standards.
Book Value
Represents the net value of a company's assets as recorded on the balance sheet, calculated as assets minus liabilities.
Fair Value
The market-based measurement of the value of an asset or liability based on current transactions between willing parties, outside of a forced liquidation or distress sale.
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