Examlex
What impact may small middle schools have on students and academic achievement?
Gain of $2,000
Represents an increase in wealth or resources, typically accounted for in financial statements when an asset is sold for more than its cost.
Estimated Useful Life
The expected period during which an asset is predicted to be usable for the purpose it was acquired.
Depreciation Expense
An accounting method to allocate the cost of a tangible asset over its useful life to represent wear and tear over time.
Straight-Line Method
A method of calculating depreciation that spreads the cost of an asset evenly over its useful life.
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