Assertion: fixed asset | /r/HasProperty | depreciated
Facets:
value: fully
type: DEGREE
Source sentences:
text: Fixed assets and other long-term assets like buildings are depreciated while land is not.
text: A fixed asset is fully depreciated when its original recorded cost, less any salvage value, matches its total accumulated depreciation.
text: A fixed asset can also be fully depreciated if an impairment charge is recorded against the original recorded cost, leaving no more than the salvage value of the asset.
text: Once a fixed asset has been fully depreciated, the key point is to ensure that no additional depreciation is recorded against the asset.