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At a market clearing price
Contra Account
An account that is used to reduce the value of a related account on a financial statement and presents the net balance of both accounts.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset since it was put into use.
Anticipated Benefits
Anticipated benefits are the expected positive outcomes or gains that result from particular actions or investments.
Useful Life
The expected period over which an asset is anticipated to be used by an organization, or the number of production or similar units expected to be obtained from the asset.
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