When an asset is no longer useful, it should be sold, traded, or discarded. The first step in recording the disposal of a plant asset is to update depreciation. Updating depreciation involves recording the depreciation expense for the time between the date on which depreciation was last recorded and the disposal date.
The largest mudslide in recorded history occurred just 140 miles south of Oso, on the slope of Mount St. Helens, when the volcano erupted in May 1980. The intense heat from the eruption instantly turned more than 70% of the snow and glacial ice on the mountain to water.
Vote for this answer. A Water Park is where they have those slides. As far as I have been able to tell from what I've read on the net is the oldest one is Noah's Ark at the Wisconsin Dells. It opened 20 years ago, and is the largest one in the country. Brainy Blonde.