The Cervantes Company Uses the Same Method of Depreciation for Its

question 48

Multiple Choice

The Cervantes Company uses the same method of depreciation for its equipment in each fiscal period. This practice is an example of

• A)materiality.
• B)matching.
• C)consistency.
• D)conservatism.

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Definitions:

Energy

The ability to do work, which can be transferred between objects and converted into different forms, such as electrical, thermal, or mechanical.

Pull-up Torque

The minimum torque generated by an electric motor during the acceleration from standstill to the speed where torque is maximum.

Breakdown Torque

The maximum torque a motor can produce when operating at full load, before the motor stalls or overheats.

Locked-rotor

Locked-rotor refers to a condition where the rotor of an electric motor cannot turn despite electrical current being applied, often due to mechanical obstruction or overload.