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One principal function of complement is to
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, deterioration, or obsolescence.
Residual Value
The estimated value of an asset at the end of its useful life.
Component Depreciation
The practice of depreciating parts of an asset separately in order to more accurately reflect their useful lives and value.
Land Improvements
Enhancements made to a parcel of land to increase its value, such as landscaping, fencing, and paving.
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