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The difference between a stage 3 and stage 4 kicking is:
Depreciating Assets
Assets that lose value over time due to use, wear and tear, or obsolescence, such as machinery, vehicles, and buildings.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use, reducing its book value on the balance sheet.
Historical Cost
The original monetary value of an asset or investment, as recorded on the financial statements at the time of purchase or acquisition.
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