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Capital Expenditures
Capital employed by a business for the purchase or improvement of tangible assets like land, factories, or machinery.
Double-Declining-Balance
A method of accelerated depreciation in which an asset's book value is reduced by twice the rate of straight-line depreciation.
Straight-Line Rate
The Straight-Line Rate refers to a method of calculating depreciation or amortization by evenly allocating the cost of an asset minus its salvage value over its useful life.
Depreciation Method
A systematic approach to allocating the cost of a tangible asset over its useful life.
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