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If the price of refillable butane lighters was to decrease, then
Calendar Year
The one-year period that begins on January 1st and ends on December 31st, used in most accounting and financial calculations.
Straight-Line Method
A method of calculating the depreciation of an asset, which assumes the asset will depreciate by the same amount each year over its useful life.
Salvage Value
The estimated resale value of an asset at the end of its useful life, used in calculating depreciation expenses.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time due to use and wear and tear.
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