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

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

    Accounting professionals understand how depreciation impacts financial statements and use this knowledge to analyze a company’s financial health. This strategy is helpful for aligning assets ...

  3. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees.

  4. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    Asset costs and accumulated depreciation were tracked by "vintage accounts" consisting of all assets within a class acquired in a particular tax year. All vintage accounts for the same year were assumed placed in service in the middle of the year; however, a taxpayer could elect the modified half year convention with potentially favorable results.

  5. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years [1] In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are ...

  6. Quizlet - Wikipedia

    en.wikipedia.org/wiki/Quizlet

    Quizlet's primary products include digital flash cards, matching games, practice electronic assessments, and live quizzes. In 2017, 1 in 2 high school students used Quizlet. [ 4 ] As of December 2021, Quizlet has over 500 million user-generated flashcard sets and more than 60 million active users.

  7. Accelerated depreciation - Wikipedia

    en.wikipedia.org/wiki/Accelerated_depreciation

    a) Normal depreciation: the company claims $100 in depreciation every year and has a tax profit of $100; it must pay tax of $20 on the $100 gain. Over ten years, $200 in taxes are paid. b) Accelerated depreciation: the company claims $200 in depreciation for the first five years, and nothing for the last five years.

  8. Accrual - Wikipedia

    en.wikipedia.org/wiki/Accrual

    In accounting and finance, an accrual is an asset or liability that represents revenue or expenses that are receivable or payable but which have not yet been paid.. In accrual accounting, the term accrued revenue refers to income that is recognized at the time a company delivers a service or good, even though the company has not yet been paid.

  9. Cell fractionation - Wikipedia

    en.wikipedia.org/wiki/Cell_fractionation

    In cell biology, cell fractionation is the process used to separate cellular components while preserving individual functions of each component. [1] This is a method that was originally used to demonstrate the cellular location of various biochemical processes.