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Behavioral approaches to performance measurement,such as organizational behavior modification and rating scales,tend to be valid,reliable,and acceptable.
Depreciation Cost
The systematic allocation of an asset's cost over its useful life to reflect the loss in value over time.
Plant Asset
Long-term tangible assets that are used in the production of goods and services, including machinery, buildings, and equipment.
Depreciable Cost
The total amount that can be depreciated over the life of an asset, typically the asset's cost minus its salvage value.
Salvage Value
The foreseen redemption value of an asset after its period of usability concludes.
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