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In verifying accumulated depreciation, the credits to accumulated depreciation are verified as part of the audit of depreciation expense, whereas the debits are normally tested as a part of the audit of:
Memories
Stored information from past experiences that can be recalled.
Sleep
A naturally recurring state of mind and body characterized by altered consciousness, relatively inhibited sensory activity, reduced muscle activity, and inhibition of nearly all voluntary muscles during rapid eye movement (REM) stages.
REM Behavior Disorder
A disorder in which the muscle paralysis that normally occurs during REM sleep is absent or incomplete, and the sleeper is able to act out his or her dreams.
Dreaming
The experience of envisioned images, sounds, or other sensations during sleep, often narrative in nature and involving elements from waking life.
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