Examlex
_______ cones generally outnumber _______ cones in humans.
Double Declining Balance
An accelerated method of depreciation which doubles the rate at which an asset is depreciated compared to the straight-line method.
Straight-Line Method
This approach spreads the cost of a fixed asset evenly over its expected productive life, ensuring a consistent depreciation expense each year.
Impairment
A reduction in the recoverable value of an asset below its carrying amount on the balance sheet, reflecting a decline in the asset's utility.
Residual Value
The estimated value that an asset will have at the end of its useful life, often used in calculating depreciation.
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