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Depreciation
Depreciation expense
Asset cost
Estimated useful life
Residual value
Salvage value
Trade-in value
Accumulated depreciation
Book value
Straight-line method
Depreciation schedule
Units-of-production method
Declining-balance method
Accelerated depreciation
Straight-line rate (rate of depreciation)
Accelerated Cost Recovery System (ACRS)
Modified Accelerated Cost Recovery System (MACRS)
General Depreciation System (GDS)
