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.
Depreciation expense is the systematic decrease in value of a fixed tangible asset. Example. The company purchases a machine with a cost of 100,000 and a useful life of 10 years and no residual value. If the company allocates the cost to each useful life equally, then the yearly depreciation expense is 10,000.