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Scrap Value
The estimated worth of an asset's materials when the asset is deemed no longer useful and is intended to be disposed of or recycled.
Straight-line Method
A method of calculating depreciation by evenly spreading the cost of an asset over its expected useful life.
Salvage Value
Salvage value refers to the predicted value an asset will have when it is sold after reaching the end of its usability.
Depreciation Expense
An accounting method that allocates the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
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