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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability.

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

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

    For example, under MACRS, computers or machinery may be depreciated at a 200% declining balance rate. This would result in higher early-year deductions and improved cash flow for reinvestment.

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    The following balance sheet is a very brief example prepared in accordance with IFRS. It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. Because it shows goodwill, it could be a consolidated balance sheet. Monetary values are not shown, summary (subtotal) rows are missing as well.

  5. How to Create a Financial Projection in Excel - AOL

    www.aol.com/finance/create-financial-projection...

    Amortization and depreciation for your business. Use Excel’s Forecast Sheet tool. ... balance sheet, and income statements. It also provides a sales forecast, financial ratios, and a break-even ...

  6. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years. In accountancy, depreciation is a term that 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 ...

  7. Assets vs. Expenses: Understanding the Difference - AOL

    www.aol.com/finance/assets-vs-expenses...

    Depreciation is the decrease in an asset’s value over time. This decrease can be due to wear and tear, obsolescence, or other factors. ... Assets are tracked on the balance sheet to a dedicated ...

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