Examlex
When you split one table into two smaller tables to achieve 2NF,you can no longer derive the functional dependencies of the original table.
Classified Balance Sheet
A balance sheet that organizes assets and liabilities into current and long-term categories.
Account Form Balance Sheet
A type of balance sheet presentation where assets are listed on the left side and liabilities and equity are listed on the right side.
Straight-Line Depreciation
A method of calculating the depreciation of an asset by evenly spreading its cost over its useful life.
Salvage Value
The estimated resale value of an asset at the end of its useful life, used in calculating depreciation expense.
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