Examlex
Given the functional dependency (A, B) → C, then it is true that A → C and B → C.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use, reflecting its decrease in value over time.
Net Income
The remaining profit of a corporation once every expense, tax, and additional cost is deducted from the overall revenue.
Amortization Expense
The gradual write-off of the cost of an intangible asset over its useful life.
Equity-Method
An accounting technique used to record investments in affiliate companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee's profits or losses.
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