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To Determine a New Depreciation Amount After a Change in Estimate

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To determine a new depreciation amount after a change in estimate of a plant asset's useful life the asset's remaining depreciable cost is divided by its remaining useful life.


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Alternative Hypothesis

A statement that proposes a relationship between variables, opposite to the null hypothesis, indicating a significant effect or difference.

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The total cost of production divided by the number of units produced, providing a per-unit cost figure.

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