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The net effect of the new code under Bankruptcy Abuse Prevention and Consumer Protection Act,2005 has generally been to make filing for bankruptcy:
Straight-Line Depreciation
A method of calculating the depreciation of an asset by evenly spreading its cost over the expected useful life.
Residual Value
The estimated salvage value or end-of-useful-life value of an asset after depreciation has been fully applied.
Balance Sheet
A financial statement that displays a company's assets, liabilities, and shareholders' equity at a specific point in time, giving a snapshot of its financial condition.
Net Loss
The result when a company's total expenses exceed its total revenues during a specific period, indicating a financial loss.
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