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Teacher B noticed a child in her class who is withdrawn and seems to have few friends. This child also seems to be aggressive, taking his anger out on the other children. Teacher B realizes at least one of the many reasons for such behavior is
Book Value
The value of an asset as it appears on the balance sheet, determined by cost minus accumulated depreciation.
Depreciable Cost
The cost of an asset that is subject to depreciation over its useful life, excluding any salvage value.
Double-Declining-Balance Rate
A method of accelerated depreciation where an asset's book value is reduced at double the rate of its straight-line depreciation each year.
Double-Declining-Balance Depreciation
A method of accelerated depreciation that applies twice the normal depreciation rate on the declining balance of an asset.
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