Examlex
Which of the following constraints cannot be added to an existing table with the ADD clause of the ALTER TABLE command?
MACRS
Modified Accelerated Cost Recovery System, a method of depreciation for tax purposes that allows faster depreciation in the initial years of an asset's life.
Equipment
Tangible assets used in operations, such as machinery or computers, that have a useful life beyond one accounting period.
MACRS
Modified Accelerated Cost Recovery System, a method of depreciation in the United States that allows businesses to recover investments in certain property through tax deductions over a specified life.
Scrap Value
The estimated value that an asset will realize upon its sale at the end of its useful life; often used in depreciation calculations.
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