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What was the multinational organization that adopted the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions in 1997?
Second-Year Depreciation
The depreciation expense allocated in the second year of an asset's useful life, considering the chosen depreciation method.
Straight-Line Method
A depreciation method applying an equal expense rate each year over the useful life of the property.
Estimated Residual Value
The anticipated market value of an asset at the end of its useful life, used in calculating depreciation.
Double-Declining-Balance
A method of accelerated depreciation which doubles the normal depreciation rate, reducing the value of an asset more quickly.
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