Examlex
The spillover effect is best explained in terms of the
Carrying Amount
The value at which an asset or liability is recognized on the balance sheet after deducting any accumulated depreciation, impairment, or amortization.
Technology
The application of scientific knowledge for practical purposes, specifically in industry and commerce, including the development and use of digital tools and systems.
Straight-Line Method
An accounting method of depreciation where the value of a fixed asset is reduced uniformly over its useful life.
Depreciable Amount
The cost of an asset, or other amount substituted for cost, less its residual value.
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