1. The ratio of the money earned on an investment relative to the amount of the investment.
2. Land and anything attached to the land.
3. All property not classified as real property.
4. The value of an asset determined by tax authorities for the purpose of calculating taxes.
5. An accounting form on which a business records information about each plant asset.
6. An increase in equity resulting from activity other than selling goods or services.
7. An increase in equity that results when a plant asset is sold for more than book value.
8. A decrease in equity resulting from activity other than selling goods or services.
9. The decrease in equity that results when a plant asset is sold for less than book value.
10. Any method of depreciation that records greater depreciation expense in the early years and less depreciation expense in the later years.
11. A type of accelerated depreciation that multiplies the book value of an asset by a constant depreciation rate in some multiple of the straight-line rate.
12. A declining-balance rate that is two times the straight-line rate.
13. An asset that does not have physical substance.
14. The spreading of the cost of an intangible asset over its useful life.