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Plant Asset
An asset used in the operations of a business that is not intended for sale to customers and is referred to as property, plant, and equipment (PP&E) in accounting.
Adjusting Journal Entries
Journal entries made at the end of an accounting period to update certain accounts and ensure they accurately reflect the financial status of the business.
Double-Declining-Balance
A method of accelerated depreciation that doubles the regular depreciation rate, reducing the value of an asset more quickly in its earlier years.
Salvage Value
The projected remaining worth of an asset upon the conclusion of its operational lifespan, frequently accounted for in determining depreciation.
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