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Depreciation Expense
The organized allocation of a tangible asset's expenditure over its life of usefulness.
Straight-Line Method
A method of depreciation that allocates an equal amount of the asset's cost to each accounting period over its useful life.
Depreciation Expense
Apportioning the cost of a concrete asset over its duration of use.
Units-Of-Activity
A depreciation method that allocates expense based on the actual usage or activity level of an asset.
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