Examlex
What does referential integrity do?
Plant Assets
Long-term tangible assets used in the operation of a business that are not intended for resale, such as machinery, buildings, and land.
Year Ended
Refers to the end of a fiscal year, when a company completes its annual accounting period.
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption or wear and tear.
Estimates Change
Refers to the revision of previous financial estimates based on new information or insights, impacting forecasts and budget plans.
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