Examlex
A ________ is a subset of the activities in a business process that is performed by an actor.
Depreciation
The process of allocating the cost of a tangible asset over its useful life, reflecting wear and tear, and obsolescence.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset since it was acquired, reflecting its use and wear over time.
Investing Activity
A category in financial statements that represents cash flows related to the purchase or sale of long-term assets or investments.
Statement Of Cash Flows
A financial statement that highlights the major activities that impact cash flows and, hence, affect the overall cash balance.
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