ACCUMULATED DEPRECIATION Definition

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ACCUMULATED DEPRECIATION is the cumulative charges against the fixed assets of a company for wear and tear or obsolescence.

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RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database.  To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.

REG A see REGULATION A.

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