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 fixed cost is a cost which is incurred for an accounting period, and which, within certain activity levels remains constant. Fixed costs can be shown graphically as follows: The total cost remains constant over a given level of activity but that the cost per unit falls as the level of activity increases. Examples of fixed costs include rent, business rates and executive salaries. Numerical illustration of a fixed cost graph.