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A representative fraction is 1:32000.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset since it was put into use, representing its reduction in value over time.
Net Book Value
Refers to the value of an asset after deducting accumulated depreciation and amortization from its original cost.
Wages Expense
The total cost incurred by a company for paying its employees' salaries and wages during a specific period.
Adjusting Journal Entry
A journal entry made at the end of an accounting period to record any unrecognized income or expenses, ensuring that the financial statements comply with the accrual basis of accounting.
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