Examlex
Spatial skills
Depreciation Expense
A measure of the wearing out, consumption, or other loss of value of a depreciable asset arising from use, effluxion of time, or obsolescence through technology and market changes.
Allocation of Cost
The process of assigning a cost or group of costs to one or more cost objectives, such as projects, functions, or departments.
Straight-Line Depreciation
An arrangement for apportioning the financial burden of a tangible asset equally over its viable years.
Residual Value
The projected value remaining for an asset at the conclusion of its operational lifespan.
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