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Which of the following is not one of the approaches used to achieve the management of an IT control framework?
Depreciation Expense
The portion of the cost of a fixed asset that is considered as an expense due to its use, wear, and tear over time.
Estimated Useful Life
The length of time, usually expressed in years or periods, that an asset is expected to be used in business operations.
Plant Assets
Durable physical assets utilized in manufacturing goods and providing services, including structures, machines, and tools.
Nonphysical Assets
Assets that do not have a physical presence, such as intellectual property, patents, and trademarks.
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