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Duration Gap

A measure of the mismatch between assets and liabilities. By definition, it is the weighted duration of assets minus the product of the...

Accumulated Depreciation

In connection with asset depreciation, it refers to the amount of depreciation written off to date. In other words, it...

Useful Life

In the context of asset depreciation, it refers to the period over which an asset subject to depreciation (depreciable asset)...

Depreciation Basis

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Basis for Depreciation

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Cost

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Amount

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Asset

An asset that is subject to depreciation since its acquirement and over the course of its useful life. In this...

Assets-To-Equity Ratio

A financial ratio that relates assets to owners' equity. It is a measure of the proportion of total assets financed by a...

Value To The Business

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...