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1. Accumulated depreciation as stated in the property master file agrees with
the general ledger. This objective can be satisfied by test-footing the
accumulated depreciation in the property master file and tracing the total to
the general ledger.
2. Accumulated depreciation in the master file is accurate.
In some cases, the life of equipment may be significantly reduced because of
reductions in customer demand for products, unexpected physical
deterioration, a modification in operations, or other changes.
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جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية
