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When Calculating a Partial Year's Depreciation,the Length of Time an Asset

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When calculating a partial year's depreciation,the length of time an asset has been owned usually is rounded to the nearest month.This rounding practice is justified by the principle or rule of


Definitions:

Managed Portfolio

An investment portfolio that's actively managed by a professional, aiming to achieve specified investment goals.

Alpha

A metric used to measure the performance of an investment relative to a benchmark, reflecting the excess return of the investment compared to the overall market performance.

Time-Weighted Return

A method of calculating investment returns that eliminates the effects of cash flows into and out of the portfolio, focusing solely on the investment's performance.

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