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A trend analysis would be used if an analyst wants to see how the gross profit of a company has changed from one year to the next.
Revised Annual Depreciation
The updated calculation of depreciation expense per year after making any necessary adjustments to asset value or useful life.
Depreciable Cost
The expense of a fixed asset reduced by its salvage value, indicating the entire sum that can be depreciated throughout the asset's lifespan.
Book Value
The value of an asset as it appears on a balance sheet, calculated as the cost of the asset minus any depreciation.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use, reducing its book value on the balance sheet.
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