Define “depreciation expense.” How is depreciation expense different from other expenses? What are the tax implications of depreciation expense? Define “accumulated depreciation.” How is accumulated depreciation affected when a company disposes of an asset that had been depreciated? Describe how depreciation expense and accumulated depreciation are related.
What is a benefit corporation? What kind of corporation is most likely to seek a change to benefit corporation status? What role do current common stockholders usually play when a corporation seeks a change to benefit corporation status? Are publicly traded corporations likely to seek benefit corporation status? Explain.
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