Examlex
The crime triangle consists of
Gain on Disposal
The financial profit made from selling or disposing of a fixed asset for more than its book value.
Accumulated Depreciation
The total depreciation expense charged for an asset since it was put into use, reflecting its loss of value over time.
Replacement Cost
The current cost of replacing an asset with a similar new asset, reflecting the current market conditions and prices.
Gain or Loss
Refers to the financial result of a transaction where assets exceed liabilities (gain) or liabilities exceed assets (loss).
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