Examlex
There are three separate discriminators in the following diagram because of the overlap rule.
Straight-Line Method
An approach to depreciation that involves evenly allocating an asset's cost over the period of its useful life.
Gain On Disposal
The profit realized from the sale of assets other than inventory, exceeding the book value of the assets sold.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since its purchase.
Accelerated Depreciation
A method of depreciation that allows a larger portion of an asset's cost to be deducted in the early years of useful life.
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