Examlex
What are the five guidelines for good spreadsheet documentation?
Accumulated Depreciation
The cumulative sum of depreciation costs allocated to an asset from the time it was first used.
Disposal
The act of getting rid of an asset through sale, exchange, retirement, or destruction, typically reflected in financial statements.
Plant Asset
Long-lived, tangible assets used in the operations of a business, typically including buildings, machinery, and equipment.
Trade-in Allowance
The value offered by a seller for a buyer's existing asset as part of the payment for a new asset.
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