Examlex
Whether a developer uses an E-R model or a semantic object model,the eventual database design that is created should be exactly the same.
Filing Jointly
Filing jointly refers to a tax filing status that allows married couples to combine their income and deductions on a single tax return, potentially leading to tax benefits.
Net Book Value
The value of an asset or liability according to a company's balance sheet, deducting depreciation or amortization.
Accumulated Depreciation
Accumulated depreciation is the total amount of depreciation expense that has been recorded against a fixed asset over its useful life to date.
Depreciation Expense
The allocation of the cost of a tangible fixed asset over its useful life, reflecting the consumption or wear and tear of the asset.
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