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Leibig's "Law of the Minimum" stated that
Land Improvements
Enhancements made to a plot of land, such as landscaping, fencing, or sidewalk construction, which increase the land's value and usefulness but may depreciate over time.
Useful Life
The estimated period that an asset is expected to be usable for the purpose it was acquired, important for calculating depreciation.
Asset Retirement Costs
Obligations and expenses associated with the removal and disposal of a long-term asset from service.
Expected Retirement Costs
Projected expenses related to retiring assets, such as decommissioning costs or asset disposals.
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