Examlex
One advantage of the leader summarizing as he or she is closing a session is that the leader can emphasize certain points and focus on certain members' comments.
Book Value
Represents the value of an asset according to its balance sheet account balance, calculated as the original cost less any depreciation, amortization, or impairment costs.
Salvage Value
The projected remaining value of an asset when it reaches the end of its operational lifespan.
Residual Value
The estimated value of an asset at the end of its useful life.
Double Declining-balance
An accelerated method of depreciation where the book value of an asset is reduced at double the rate of its straight-line depreciation each year.
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