Examlex
Discuss spanking and argue for considering it child abuse.
Sum-Of-The-Years'-Digits Method
A method of accelerated depreciation calculating annual depreciation expense based on the sum of the years' digits of an asset's useful life.
Double-Declining-Balance Method
An accelerated depreciation method that expenses more of an asset’s cost closer to the beginning of its usable life.
Depreciable Asset Accounting
The accounting process that involves allocating the cost of a tangible asset over its useful life.
Depreciation Expense
The portion of the total cost of a depreciable asset that is allocated as an expense to the income statement in a given period.
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