Examlex
Explain two types of coding schemes and give examples of their use.
Depreciable Non-Current Asset
A long-term asset subject to depreciation, which systematically reduces its book value over its useful life to account for wear and tear.
NCI Share
NCI Share refers to Non-Controlling Interest share, which is the portion of equity in a subsidiary not attributable directly or indirectly to the parent company.
Useful Life
The estimated period over which a tangible asset is expected to be usable by the entity, affecting its amortization or depreciation rate.
Tax Rate
The rate at which taxes are levied on a person or a business entity.
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