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This is the best option if you or your beneficiaries are inexperienced in financial matters and if your estate taxes will be high.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset evenly over its useful life.
Residual Value
The estimated value of an asset at the end of its useful life, often considered in depreciation calculations.
Depreciation Expense
The cost allocated to reflect the reduction in value of a tangible asset over its useful life, as part of the wear and tear or obsolescence.
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