Examlex
Which of the following are incorrectly paired?
Residual Value
The estimated value that an asset will have at the end of its useful life.
Depreciation
The systematic allocation of the cost of a tangible asset over its expected useful life, reflecting its consumption, wear and tear, or obsolescence.
Accumulated Depreciation
The total amount of an asset's cost that has been allocated as depreciation expense over its useful life, reducing its book value on the balance sheet.
Asset
Tangible or intangible items of value owned or controlled by a person or company, capable of producing future economic benefits.
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