Examlex
What are the major categories of organizational performance measures? Provide an example measure for each category.
Units-Of-Production Method
An approach to depreciation that allocates the cost of an asset over its useful life based on its output or usage, rather than the passage of time.
Scrap Value
The estimated resale value of an asset after its useful life is over and it can no longer be used as intended.
Double-Declining-Balance
A method that determines a depreciation amount for the first year that is approximately twice the straight-line rate.
Scrap Value
The predicted revenue from selling an asset at the conclusion of its serviceable life.
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