Examlex
Relationships between supertypes and subtypes are called IS-A relationships.
Residual Value
The estimated value that an asset will have at the end of its useful life.
Depreciation Expense
An accounting method to allocate the cost of a tangible asset over its useful life.
Residual Value
The estimated salvage value of an asset at the end of its useful life.
Depreciable Cost
The original cost of an asset less its salvage value, representing the total amount that can be depreciated over its useful life.
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