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The "dual process" model proposed by Stroebe and Schut claims that mourning involves an oscillation between two sets of processes. These processes are oriented towards:
Depletion Expense
The process of transferring the cost of natural resources to an expense account.
Accumulated Depletion
The total amount of resource extraction accounted for as an expense over time, reducing the asset's value.
Straight-Line Method
An approach for calculating depreciation of an asset, which spreads the cost evenly over its useful life.
Depreciation
A process for spreading out the expense of a physical asset across its lifespan.
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