An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

The difference between an asset’s cost and its salvage value. Depreciable base is a key input in the calculation of...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

A depreciation that involves an increase in the value of a fixed asset over time, rather than a decrease as...

An economic depreciation that reflects an increase in the cash flows or capital return generated, or expected to be generated,...

In normal situations, economic depreciation implies a decrease in asset values (in this sense, it is better described as positive...

A type of depreciation that reflects the decline in an asset’s market value as a result of economic factors, such...