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  2. Residual value - Wikipedia

    en.wikipedia.org/wiki/Residual_value

    Residual values are contractually dealt with either in terms of closed or open contracts. In accounting, residual value is another name for salvage value, the remaining value of an asset after it has been fully depreciated, or after deteriorating beyond further use.

  3. Disposal tax effect - Wikipedia

    en.wikipedia.org/wiki/Disposal_tax_effect

    The relevant book value in this case is determining the tax gain or loss of the asset. The tax basis then is the difference between the original cost and any accumulated depreciation. The disposal tax effect (DTE) is also calculated by getting the difference between the UCC cost and the salvage value and then multiplying it by the tax rate (TR).[1]

  4. Terminal value - Wikipedia

    en.wikipedia.org/wiki/Terminal_value

    Terminal value (accounting), the salvage or residual value of an asset; Terminal value (finance), the future discounted value of all future cash flows beyond a given date; Terminal value (philosophy), core moral beliefs; Terminal value in Backus-Naur form, a grammar definition denoting a symbol that never appears on the left-hand side of the ...

  5. What Is Depreciation? Importance and Calculation Methods ...

    www.aol.com/finance/depreciation-importance...

    Land value: Land is not depreciable, only the structures on the property . Depreciation vs. Amortization: Key Differences Depreciation and amortization both allocate the cost of assets over time.

  6. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.

  7. A Macy’s employee made accounting errors ‘intentionally ...

    www.aol.com/finance/macy-employee-made...

    The Macy’s employee, who is no longer with the company, hid delivery expenses during the course of almost three years. A Macy’s employee made accounting errors ‘intentionally,’ hiding up ...

  8. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.

  9. Vitamin D not recommended for preventing fractures in older ...

    www.aol.com/vitamin-d-not-recommended-preventing...

    The U.S. Preventive Services Task Force released a draft recommendation advising against using vitamin D to prevent falls and fractures in people over 60. Pharmacist Katy Dubinsky weighs in.