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According to the authors of the book, Crime and Intelligence Analysis: An Integrated Real-Time Approach, three theories that provide the greatest utility for the crime analyst are Rational Choice Theory, Routine Activities Theory, and:
Fixed Assets
Long-term tangible assets used in the operation of a business, not expected to be converted into cash within a year.
Land Improvements
Enhancements made to a piece of land to increase its value, such as landscaping, fencing, and installing utilities, which are usually depreciated over time.
Financial Statement
A written record that conveys the business activities and the financial performance of a company, including balance sheets, income statements, and cash flow statements.
Depreciation
The methodical distribution of the expense of a physical asset throughout its lifespan, indicating the decrease in its value as time passes.