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The fossil record indicates that whales evolved from:
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, representing wear and tear, decay, or obsolescence.
Contra Asset
An account on a company's balance sheet that reduces the value of a related asset, such as accumulated depreciation.
Prepaid Insurance
Payments made for insurance coverage before the coverage period begins, treated as an asset on the balance sheet until the coverage period elapses.
Normal Balance
The side (debit or credit) of an account on which increases to the account are recorded, determined by the type of account.
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