Answer:
Depreciation is often charged on buildings as opposed to land. However land and buildings could be a separate cost center for an entity.
Explanation:
The reason to why depreciation is charged on buildings is and not limited to wear and tear through time, new found technology used on buildings which is absent in the apparent building, new found efficient planning which is not present in an older building, usage rights i.e. if a building is on a mid to long lease period (5+ to 50+ years) and for every subsequent year the potential usable time period as per that contract decreases, hence decreases in value.
Land on itself is not depreciated since it is assumed that land has a unlimited life period and is fixed in supply. This assumption backs the phenomena of the rising price of land in most parts of the world. However, this doesn’t mean land is appreciated on an annual or on any periodical basis on corporate income statements, this is because it is against the realization concept of accounting.
Land could only be appreciated in certain occasions such as mortgage equity withdrawals or at disposal, etc.
Answer:
<html>
Explanation:
HTML is an acronym for hypertext markup language and it is a standard programming language which is used for designing, developing and creating web pages.
Generally, all HTML documents are divided into two (2) main parts; body and head. The head contains information such as version of HTML, title of a page, metadata, link to custom favicons and CSS etc. The body of the HTML document contains the contents or informations of a web page to be displayed.
An HTML file starts with the <html> tag and ends with the </html>
Basically, this tag is to inform your web browser that the HTML file or document starts from that point.
The 3/5ths compromise addressed slavery and how much of a person a slave counted for when they voted. The compromise made each slave count as 3/5ths of a person.
Simon, Ralph, Piggy, Jack, all are the characters of a novel
“Lord of Flies”, written by William Golding.
In which,
all of the boys except Ralph and Simon (and jack) behaving like they are
adjusting to their new life, they are running wildly, following older boys.
Golding is telling us about human nature that there must be rules in a society
to follow, otherwise society would fail.
Ralph, Simon and piggy are determined
and hardworking, while other boys seem to lack of these qualities. Like Ralph has
quality to hunt and Jack has the quality to make shelters.
