Examlex
Operant conditioning states that behavior increases or decreases depending upon reinforcement or punishment as a consequence.
Depreciable Assets
assets that lose value over time due to wear and tear, deterioration, or obsolescence, which businesses can write off as an expense over the asset's useful life.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in equal annual amounts.
Fair Value
The estimated market value of an asset or liability, based on current prices in an active market.
Acquisition Method
The acquisition method is an accounting technique used in consolidations to combine the financial statements of a parent company and its subsidiary, recognizing the acquired assets and liabilities at their fair values.
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