Examlex
Which of the following is not a role focus of a transformed school counselor?
Depreciation
Depreciation is the accounting process of allocating the cost of tangible assets over their useful lives, reflecting the loss of value as the asset is used.
Capitalized
The process of recording a cost or expense as an asset on the balance sheet, rather than immediately expensing it, typically to spread the cost over its useful life.
Double-Declining-Balance Method
An accelerated depreciation method that doubles the normal depreciation rate, reducing the carrying value of an asset more quickly.
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