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Sum-Of-The-Years'-Digits
An accelerated depreciation method that applies a decreasing fraction to the depreciable cost of an asset over its useful life.
Depreciation Expense
An accounting method for allocating the cost of a tangible asset over its useful life, reflecting the asset's decrease in value over time.
Impairment Review
An examination of assets to determine if their carrying value exceeds their recoverable amount, potentially leading to an impairment loss.
Property, Plant
Property, Plant, and Equipment (PP&E) are long-term tangible assets used in the operation of a business and not intended for sale.
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