USER RELEVANCECAPITAL ASSET RECOGNITIONHOW ARE CAPITAL ASSETS VALUED?DEPRECIATION CONCEPTSDEPRECIATION METHODSCORPORATE INCOME TAXESCHOICE OF DEPRECIATION METHODCHANGES IN DEPRECIATION ESTIMATES AND METHODSADDITIONAL EXPENDITURES ON CAPITAL ASSETS DURING THEIR LIVESWRITEDOWNS AND DISPOSALS OF PROPERTY, PLANT, AND EQUIPMENTNATURAL RESOURCESINTANGIBLE ASSETSSTATEMENT ANALYSIS CONSIDERATIONSSUMMARY