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Research shows that opportunity to use skills is the most important component of climate for transfer.
Nonphysical Assets
Assets that do not have a physical presence, such as intellectual property, patents, and trademarks.
Land Account
An account on the balance sheet that reports the cost of land owned by a company.
Double-declining-balance
A method of accelerated depreciation that doubles the rate at which an asset's book value declines, compared to straight-line depreciation.
Straight-line Depreciation
A method of allocating the cost of a tangible asset evenly over its useful life.
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