Examlex
Which name does not belong with the others?
Fixed-Percentage Method
The Fixed-Percentage Method is a depreciation technique where a constant percentage of the asset's book value is depreciated each year, resulting in decreasing annual depreciation expenses.
Residual Value
The estimated amount that an asset is expected to realize upon its disposal at the end of its useful life.
Annual Depreciation
The portion of the total cost of a tangible asset that is expensed each year over its useful life.
Book Value
A rephrased definition: The net value of an asset or liability recorded on the financial statements, factoring in depreciation, amortization, and impairment, but not necessarily indicative of market value.
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