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Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in a linear fashion, resulting in a constant annual depreciation expense.
Tax Rate
The percentage at which an individual or corporation is taxed by the government, applicable to income, capital gain, or other taxable bases.
IFRS 8
An International Financial Reporting Standard that requires companies to report financial information by business segment to provide a clearer understanding of a company’s performance.
Operating Segment
A component of an enterprise that engages in business activities earning revenues and incurring expenses, whose operating results are regularly reviewed by the enterprise's chief operating decision maker.
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