Examlex
The Coaching Behavior Assessment System measures both _____ behaviors and _____ behaviors.
Double-Declining-Balance
A method of accelerated depreciation which computes depreciation at twice the straight-line rate, applied to a decreasing book value each year.
Footnote Disclosure
Additional information provided at the bottom of financial statements, explaining the numbers or policies above.
Cumulative Effect Change
The aggregate change in a company's earnings resulting from a change in accounting principle, reported in the period in which the change is made.
Opening Retained Earnings
The balance of retained earnings at the beginning of the accounting period.
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