Harry Harman

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And if you deliver your goods in a truck, they figure out how much you originally spent for the truck and how long it can be reasonably expected to last. Then they allocate a part of the total cost to the period of time covered by a particular income statement—a little bit for March, for April, for May, and so on.
Managing By The Numbers: A Commonsense Guide To Understanding And Using Your Company's Financials
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