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List the advantages and disadvantages of heavy snowfall.
Book Value
The net value of an asset, calculated as the original cost minus accumulated depreciation, depletion, or amortization.
Plant Asset
Long-term tangible asset that is used in the production process of a company, such as machinery, buildings, and equipment, contributing to the company's operations.
Depreciation
The process of allocating the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
Cost Allocation
The process of assigning indirect costs to different departments, products, or cost objects within a company.
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