Examlex
The excludes relationship contains a behavior that is common to more than one use case.
Book Value
The net value of a company's assets, minus its liabilities, as it appears on the balance sheet.
Depreciation Expense
Spreading out the cost of a tangible resource over the period it is expected to be used.
Accumulated Depreciation
The total amount of depreciation expense allocated to a fixed asset since it was put into use, reflecting its wear and tear over time.
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