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Stage theories regard development as
Contra Account
An account used in the general ledger to reduce the value of a related account when the two are netted together.
Normal Balance
The side (debit or credit) of an account that is expected to have a positive balance.
Subtraction
A basic mathematical operation representing the difference between numbers or quantities.
Straight-Line Depreciation
Straight-line depreciation is a method of allocating the cost of a tangible asset over its useful life in equal installments.
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