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An open posture would include
Double-declining-balance
A method of accelerated depreciation that doubles the rate at which an asset's book value declines, compared to straight-line depreciation.
Straight-line Depreciation
A method of allocating the cost of a tangible asset evenly over its useful life.
Financial Accounting
The field of accounting focused on reporting financial information and transactions for decision makers outside the organization.
Tax Accounting
The area of accounting that deals with preparing tax returns and planning for future tax obligations.
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