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Practical English: At the post office
At the post office
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Depreciation is the periodic allocation of the cost of an asset to expenses over its estimated useful life, made in a rational and systematic manner.
The amount of depreciation expensed for each month is called Depreciation expense and is recorded into the Depreciation expense account. Depreciation expense is also recorded on each long-term asset into a separate Accumulated Depreciation Account.
Examples of accumulated depreciation accounts include: [...]
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