Examlex
A disadvantage of a star architecture is that the failure of one circuit will disrupt the entire network.
Salvage Value
The estimated resale value of an asset at the end of its useful life, used in calculating depreciation expenses.
Half-Year Convention
A tax and accounting method that treats all assets acquired or disposed of during a year as being acquired or disposed at the midpoint of that year.
Sum-Of-The-Years'-Digits
An accelerated depreciation method that applies a decreasing fraction to the depreciable cost of an asset over its useful life.
Depreciation Expense
An accounting method for allocating the cost of a tangible asset over its useful life, reflecting the asset's decrease in value over time.
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