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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FULL CYCLE ACCOUNTING see ACCOUNTING CYCLE.

LOMBARD RATE is the rate at which the Bundesbank, the German central bank, lends funds to banks as short-term credit. It is normally at least one percentage point above the discount rate and is regarded as an important international indicator.

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