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A key idea of Immanuel Kant's ethical theory is that:
Salvage Value
The approximated market price of an asset upon completing its useful life.
Depreciation Expense
The allocated portion of the cost of a tangible asset over its useful life, reflecting wear and tear or obsolescence.
Land Appraised
The assessed value of land determined by an appraiser, usually for the purposes of taxation, investment analysis, or sale.
Land Improvements
Enhancements made to land to increase its value or usability, such as landscaping, fencing, or adding infrastructure like roads and utilities.
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