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Psychological needs are generally based upon
Depreciation
The systematic allocation of an asset's cost over its useful life, reflecting its decrease in value over time.
Periodic Depreciation Charge
A non-cash expense that allocates the cost of a tangible asset over its useful life on a regular basis.
Acquisition Fees
Fees associated with the process of acquiring another company, such as legal, consulting, and accounting fees.
Cost Basis
The original value of an asset for tax purposes, usually the purchase price, which is used to calculate capital gains or losses.
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