Examlex
Which of the following is NOT considered part of the fire triangle?
Partial Year
A term referring to a portion of a year, often used in the context of accounting and financial analysis for periods less than 12 months.
Gain or Loss
The financial result from selling an asset for more (gain) or less (loss) than its carrying amount on the books.
Disposal
The process of getting rid of an asset, including selling, scrapping, or another method of removal from the company's possession.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense over its useful life up to a specific date.
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