A Building with an Original Cost of $400 000 and Accumulated

question 43

Multiple Choice

A building with an original cost of $400 000 and accumulated depreciation of $100 000 is revalued to $500 000.The first step will be to write back the accumulated depreciation.The correct entry will be:

• A) \[\begin{array} { | l | r | r | }
• \hline \text { Building } ( \mathrm { A } + ) & 100000 & \\
• \hline \text { Accumulated depreciation } ( \mathrm { CA } + ) & & 100000 \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | l | r | r | }
• \hline \text { Accumulated depreciation (CA-) } & 100000 & \\
• \hline \text { Revaluation surplus (OE+) } & & 100000 \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | l | r | r | }
• \hline \text { Accumulated depreciation (CA-) } & 100000 & \\
• \hline \text { Depreciation expense (E-) } & & 100000 \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | r | r | }
• \hline \text { Accumulated depreciation (CA-) } & 100000 & \\
• \hline \text { Building (A-) } & & 100000 \\
• \hline
• \end{array}\]

Evaluate the moral and societal justifications for punishment.

Understand the arguments for and against the effectiveness of deterrence in reducing crime.

Recognize the philosophical foundations of utilitarian and retributive theories of punishment.

Examine the roles that incapacitation, rehabilitation, and deterrence play in the criminal justice system.

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Definitions:

Seminal Vesicles

(1) In mammals, glandular sacs that secrete a component of semen (seminal fluid). (2) In some invertebrates, structures that store sperm.

Spermatogenesis

The process by which spermatozoa are produced from male primordial germ cells by way of mitosis and meiosis, occurring in the testes.

Ejaculatory Duct

A short duct that passes through the prostate gland and opens into the urethra; receives semen from the vas deferens.

Vas Deferens

The duct that conveys sperm from the testicle to the urethra, playing a crucial role in the male reproductive system.