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When a hard rubber rod is given a negative charge by rubbing it with wool:
Depreciation Expense
The calculated apportionment of the price of a tangible asset over the duration it is useful.
Components
The individual parts or elements that make up a larger product, system, or machine.
Depreciated Separately
An accounting method in which assets are depreciated individually, based on their own useful life and depreciation rate, rather than being grouped together with other assets.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial statements.
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