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 100 words each



  What are the different methods used to calculate depreciation? How does a company decide which method to use? How does its choice affect the financial statements? Should companies standardize the method of depreciation to enhance comparability? Explain your answer.




What is the purpose of depreciation? Does the book value of a fixed asset–cost minus accumulated depreciation–communicate to a user what the asset is worth? Explain why or why not.




 Should the financial statements reflect the value of fixed assets? Explain why or why not.




   Why does the federal government allow for accelerated depreciation of fixed assets even when the useful life and utility of the assets clearly align more to straight-line depreciation? Explain.




What is an intangible asset? Why are some intangible assets not amortized? What is the implication to the financial statements?




    Why are research and development costs expensed?  Is this consistent with how other similar costs are handled?  Explain why or why not.



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