Examlex
Of the prison systems discussed in Chapter 13, which method eventually won out as the model used in the United States
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in an equal amount per year.
Yearly Depreciation Expense
The allocation of the cost of a tangible asset over its useful life on an annual basis.
Depreciable Cost
The cost of a fixed asset minus its salvage value, representing the total amount that can be depreciated over its useful life.
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