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 is an accounting convention that allows companies to expense an estimate for the portion of long-term operating assets used in the current year. It is a non-cash expense that inflates net-income, but helps to match revenues with expenses in the period in which they are incurred.