Examlex
What do Abraham Maslow's and Carl Rogers's theories have in common?
Discontinued Item
A component of a company's operations that has been disposed of or is held for sale, and its earnings are separated out on the income statement.
MACRS
Modified Accelerated Cost Recovery System, a method of depreciation for tax purposes in the United States that allows faster write-offs of assets.
Straight-Line
A method of calculating depreciation of an asset, which allocates an equal amount of depreciation to each year of the asset's useful life.
Sum-Of-Years' Digits
A depreciation method that accelerates the expense recognition, using a decreasing fraction of years remaining over the sum of the years' digits.
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