Equipment is a noncurrent or long-term asset account which reports the cost of the equipment. Equipment will be depreciated over its useful life by debiting the income statement account Depreciation Expense and crediting the balance sheet account Accumulated Depreciation (a contra asset account).
If confirmed, the sudden cardiac death finding adds to our evolving understanding that Afib is not a benign condition, they wrote. Not only does atrial fibrillation predispose to stroke, heart failure, and death, but the arrhythmia per se may increase the risk of death from ventricular tachyarrhythmias.
1 Atrial fibrillation. 2  Atrial fibrillation is a very common irregular heart rhythm that causes the atria, the upper chambers of the heart, to contract abnormally. 3  Atrial flutter. 4  This is an arrhythmia caused by one or more rapid circuits in the atrium.