Examlex
When should children with cognitive impairment be referred for stimulation and educational programs?
Straight-Line Depreciation
A strategy for spreading out the cost of a material asset through equal yearly payments over its period of usability.
Yearly Depreciation Expense
The amount of the cost of tangible assets apportioned for a specific fiscal year using methods like straight-line depreciation.
Depreciable Cost
The total cost of a tangible asset minus its estimated residual value, over which the cost is allocated during its useful life.
Double-Declining-Balance Method
An accelerated depreciation method that doubles the straight-line depreciation rate, applying it to the remaining book value of an asset each year.
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