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A test that actually taps into a particular theoretical construct is said to have:
Double-declining-balance
An accelerated method of depreciation which doubles the normal depreciation rate, reducing the asset's book value more quickly.
Salvage Value
The forecasted price an asset will fetch at the time of sale once its period of usefulness is over.
Depreciation Expense
The allocation of the cost of an asset over its useful life to account for declines in value over time.
Double-declining-balance
An accelerated depreciation method that doubles the normal depreciation rate.
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