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Intra-Entity Asset Transfers
Movements of assets from one part of a business to another within the same corporation, often for accounting or strategic purposes.
Useful Life
The estimated period over which an asset is expected to be usable for its intended purpose, with normal maintenance.
Intra-Entity Transactions
Transactions that occur between entities within the same parent company, which may need to be eliminated in consolidated financial statements.
Straight-Line Deprecation
A method of calculating the depreciation of an asset, where the cost is evenly spread over its useful life.