Page 93 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 93 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية1. 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.