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A(n)_____________ file is a specialized file structure that transforms a key value into a physical record address to provide fast access to the data.
Intangible Assets
Non-physical assets that possess value due to their intellectual or non-material nature, such as patents, trademarks, and goodwill.
Depreciation Method
A systematic approach used to allocate the depreciable amount of an asset over its useful life, such as straight-line or declining balance methods.
Depletion
The systematic allocation of the cost of natural resources over the period of their extraction and sale.
Natural Resource
Materials or substances such as minerals, forests, water, and fertile land that occur in nature and can be used for economic gain.
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