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Distinguish between active and passive continental margins.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset since it was put into use, used to reduce the book value of assets on the balance sheet.
Fair Value
The estimated market price of an asset or liability, based on current market conditions and comparable transactions.
Increasing-Balance
A method of calculating depreciation that applies a constant rate to the asset's net book value each year, resulting in increased depreciation charges over time.
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