Examlex
Which of the following items does not affect the calculation of depreciation expense?
Stock Split
A corporate action that increases the number of a company's outstanding shares by dividing each share, which can make the stock more affordable to investors.
Market Value
The estimated amount for which an asset or company could be sold on the open market.
Optimal Distribution Policy
The distribution policy that maximizes the value of the firm by choosing the optimal level and form of distributions (dividends and stock repurchases).
Capital Gains
Capital gains are the profits realized from the sale of assets such as stocks, bonds, or real estate, which exceed the purchase price of these assets.
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