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Asset Account
An account on a company's balance sheet that represents a resource controlled by the company from which future economic benefits are expected.
Depreciation
Systematically spreading the expense of a tangible asset across its life expectancy.
Asset Cost
The initial expense to acquire an asset, including purchase price and any additional costs necessary to get the asset ready for its intended use.
Useful Life
The expected period of time during which an asset is useful to the owning entity and contributes to its cash flows.
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