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The "three-fifths clause" dealt with
Estimated Residual Value
The anticipated value of an asset at the end of its useful life.
Obsolescence
The process through which a product or technology becomes outdated and no longer used, often due to advancements or changes in consumer preferences.
Depletion
An accounting method used to allocate the cost of extracting natural resources, such as minerals or timber, from the earth, reflecting the consumption of the resource over time.
Expense Account
An account used in accounting to record costs or expenses incurred by a business or individual for operational purposes.
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