Examlex
When modeling a many-to-many unary relationship, the primary key of the relation representing the relationship is always singular.
Depreciation Expense
Assigning the cost of a solid asset across its useful lifespan.
Journal Entry
A record of financial transactions in the accounting books, showing accounts affected, amounts, and date.
Depreciable Cost
The total cost of a fixed asset that is allocated to depreciation expense over the asset's useful life, calculated as the asset's cost minus its salvage value.
Straight-Line Rate
A method of calculating depreciation of an asset, which assumes the asset will lose an equal amount of value each year over its useful life.
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