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The cult of classical learning had its origins in monastic life.
Net Book Value
The value of an asset as recorded on the balance sheet, calculated as the original cost minus accumulated depreciation and impairments.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in an equal annual amount.
Depreciable Cost
The cost of a fixed asset minus its salvage value, which is the total amount that can be depreciated over its useful life.
Initial Cost
The amount of money spent to acquire or start up an asset or investment, excluding any subsequent costs for maintenance or operation.
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