Accounts -Depriciation
In accountancy, depreciation refers to two aspects of the same concept: first, the actual decrease in value of 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...See more
accounting statements of the original cost of the assets to periods in which the assets are used (depreciation with the matching principle).
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FASession11Depreciation.ppt
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