Accumulated depreciation is the sum of all depreciation recorded on an asset up to a specific date, representing the reduction in an asset's value over its useful life.
A Bank Guarantee is the ultimate promise from a financial institution to ensure a financial obligation is met, even if one party decides to play hide-and-seek with their contractual responsibilities.
A bottleneck is a point of congestion in a production system that halts or severely impedes the process; it's where the productivity stops flowing smoothly.