[Solved] Which of the following could pass muster and not be considered obscenity under the Roth test? A) child pornography B) nude images C) film D) hardcore pornography E) profane language Accelerated Depreciation: Any method that shifts depreciation forward in an asset’s life. Accelerated methods increase early charges and reduce those that come later, keeping total depreciation constant. Tax Accounting: A method of accounting that focuses on taxes rather than the appearance of public financial statements. Deferred Tax Liability: Deferred Tax Liability is a tax that is assessed or is due for the current period but has not yet been paid, often resulting from timing differences between book and tax deductions. Economic Depreciation: A decrease in the value of an asset due to changes in market conditions or technology, as opposed to physical wear and tear.