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Which of the following options is NOT a subset of A, if A = {a,b,c,d,e}?
Journal Entries
Journal entries are the basic means of recording financial transactions in the accounting system, consisting of debits and credits.
Double-declining-balance Method
An accelerated depreciation method that doubles the regular depreciation rate, allowing faster write-off of asset value.
Straight-line Method
Straight-line Method is a depreciation technique that allocates an equal amount of depreciation expense for an asset over its useful life, representing a consistent annual charge.
Book Value
Book value refers to the net value of an asset calculated as the original cost minus any depreciation, amortization, or impairment costs.
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