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What is the Electronic Communications Privacy Act? What are its two primary exceptions?
Straight-Line Depreciation
A method of accounting in which an asset's cost is evenly distributed over its useful life to represent its consumption.
Depreciable Cost
The total cost of an asset that is subject to depreciation over its useful life, excluding any salvage value.
Depreciation Expense
The amount of depreciation charged in the income statement, representing the cost allocated for the use of fixed assets during an accounting period.
Estimated Useful Life
The expected period over which a fixed asset is projected to be usable by a business, affecting its depreciation calculation.
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