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A machine was purchased for $30 000 with a life expectancy of five years and a zero residual value. Under the straight-line method, the depreciation expense would be calculated at 20% per annum of the cost.
Base
Substances that accept protons according to the Brønsted-Lowry definition or donate electrons according to the Lewis definition, often part of chemical reactions as reactants.
IR Spectroscopy
A technique used to identify molecular vibrations by measuring the absorption of infrared radiation, useful in determining molecular structure.
N-Butylamine
A primary amine with the formula CH3(CH2)3NH2, used in various industrial and chemical processes.
Diethylamine
An organic compound, a secondary amine with the formula (C2H5)2NH, widely used as a building block in organic synthesis.
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