The double-declining balance (DDB) depreciation method is an accelerated method that multiplies an asset's value by a depreciation rate.

Depletion is an accrual accounting method used to allocate the cost of extracting natural resources such as timber, minerals, and oil from the earth.

Occam’s razor is a principle often attributed to 14th - century friar William of Ockham that says that if you have two competing ideas to explain the same phenomenon, you should prefer the ...