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A1C18

Accounting 1 Chapter 18

TermDefinition
assessed value the value of an asset determined by tax authorities for the purpose of calculating taxes
declining-balance method of depreciation multiplying the book value by a constant depreciation rate at the end of each fiscal period
gain on plant assets revenue that results when a plant asset is sold for more than book value
loss on plant assets the loss that results when a plant asset is sold for less than book value
personal property all property not classified as real property
plant asset record an accounting form on which a business records information about each plant asset
real property land and anything attached to the land
Created by: mrs226
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