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.
Debris flows, also known as mudslides, are a common type of fast-moving landslide that tends to flow in channels. What causes landslides and debris flows. Landslides are caused by disturbances in the natural stability of a slope. They can accompany heavy rains or follow droughts, earthquakes, or volcanic eruptions. Mudslides develop when water rapidly accumulates in the ground and results in a surge of water-saturated rock, earth, and debris. Mudslides usually start on steep slopes and can be activated by natural disasters. Areas where wildfires or human modification of the land have destroyed vegetation on slopes are particularly vulnerable to landslides during and after heavy rains.