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Identify any unnecessary and potentially offensive references to gender, race, or other features in the following passage and, as necessary, rewrite the passage in neutral language.
The one hundred most highly paid chief executives in America are paid from one million to twenty-seven million dollars a year. The men in those jobs cannot possibly be worth that kind of money.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the consumption or wear and tear of the asset.
Effective Tax Rate
The average rate at which an individual or corporation is taxed, calculated by dividing total taxes paid by the taxable income.
Cost Method
An accounting approach where investments are recorded at their original purchase cost, without adjustment for changes in market value.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets.
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