Examlex
In a relational model,the rows are called attributes and the columns are called tuples.
Residual Value
The estimated value that an asset will have at the end of its useful life.
Double-declining-balance
A method of accelerated depreciation calculating a larger depreciation charge in the first year of an asset's life and progressively smaller charges in subsequent years.
Depreciation Expense
The portion of the cost of a fixed asset that is charged as an expense in a particular accounting period, reflecting the asset's usage and wear and tear.
Betterments
Improvements made to a property or asset that increase its value or productivity.
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