ACCELERATED DEPRECIATION Definition

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ACCELERATED DEPRECIATION is a method of calculating depreciation with larger amounts in the first year(s).

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ASSET VALUATION is the process of determining the current worth of a portfolio, company, investment, or balance sheet item. The term is often used to describe the worth of an asset which may be incorporated into company accounts, where the ownership of the asset is not necessarily to be transferred but the valuation is required for the balance sheet, company takeovers, share flotation or mortgages.

SHORT-TERM usually encompasses a calendar of 12 months or less.

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