The Combination of _____ and ER Modeling Yields a Useful

question 21

Short Answer

The combination of _____ and ER modeling yields a useful ERD, whose entities may now be translated into appropriate table structures.

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Definitions:

Salvage Value

The estimated resale value of an asset at the end of its useful life.

Cash Transaction

A financial exchange involving the immediate payment of cash for the purchase of goods or services.

Accumulated Depreciation

The cumulative sum of depreciation expense allocated for a physical asset from the time it was first used.

Disposal

The elimination of an asset from the balance sheet, typically due to sale, loss, or obsolescence.