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Access the Accounting Standards Codification and determine the specific citation for each of the following...

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Accounting

Access the Accounting Standards Codification and determine the specific citation for each of the following items:

1. Depreciation involves a systematic and rational allocation of cost rather than a process of valuation.

2. The calculation of an impairment loss for property, plant, and equipment.

3. Accounting for a change in depreciation method.

4. Goodwill should not be amortized

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