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.
1 Depreciation is used to ratably reduce the cost of a tangible fixed asset, and amortization is used to ratably reduce the cost of an intangible fixed asset. 2  The amortized cost term can also be applied to the accumulated amount of depletion of a natural resource that has been charged to expense. For example, ABC International has been depreciating a machine in its production area for the last five years. 2  The $48,000 that has been charged to depreciation expense thus far is its amortized cost. 3  As another example, ABC has been amortizing the acquired cost of a patent for several years.