Extra fluid can be removed by kidneys to form urine.When kidneys shut down, the fluids will build up in body, thus leading to swelling. It often cause retention of fluids in legs and feet. In serious case, the lung may be flooded with water. Swelling is one of common symptoms of kidney shutdown.
Depreciation will eventually go away from a company's fixed factory overhead costs. As equipment nears the end of its useful life, companies will be unable to record depreciation as the item's cost becomes zero. At this point, accountants drop the depreciation expense from the factory overhead calculations.
A depreciation method that provides for a higher depreciation amount in the first year of the assetâs use, followed by a gradually declining amount of depreciation. amortization. The periodic transfer of the cost of an intangible asset to expense.osts that benefit only the current period or costs incurred for normal maintenance and repairs of fixed assets. straight-line method. A method of depreciation that provides for equal periodic depreciation expense over the estimated life of a fixed asset.