When an asset is no longer useful, it should be sold, traded, or discarded. The first step in recording the disposal of a plant asset is to update depreciation. Updating depreciation involves recording the depreciation expense for the time between the date on which depreciation was last recorded and the disposal date.
The largest mudslide in recorded history occurred just 140 miles south of Oso, on the slope of Mount St. Helens, when the volcano erupted in May 1980. The intense heat from the eruption instantly turned more than 70% of the snow and glacial ice on the mountain to water.
The CDC says landslides and mudslides kill an average of about 25 to 50 people in the U.S. each year. Having said that, it's already clear from the Oso mudslide that 2014 will not be an average year. Where are they most likely to happen? The states considered most vulnerable are Washington, Oregon, California, Alaska and Hawaii. When and where did the biggest landslide/mudslide occur? The largest mudslide in recorded history occurred just 140 miles south of Oso, on the slope of Mount St. Helens, when the volcano erupted in May 1980.