__________________ type of excavator is used for digging at or below the operating level.

The term ____________ is used to indicate the process of allocating a prepaid expense to accounting periods during which there are benefits realised from the depreciable equipment.

In _____________ method, it is assumed that a property loses its value by the same amount every year.

In ______________ the owner has to invest a certain amount for the purchase of an equipment.

The annual cost of _______________ may be determined independently or it may be linked up with the depreciated cost of the equipment by a certain fix percentage.

The ____________________ of an equipment mainly includes the amount spent for fuel and lubricating oil.

The term _____________ is used to indicate the period during which the equipment is in ideal condition.

 __________________ indicates the time duration by which we comes to know about the destructive period of an equipment.

Due to _______________ the equipment seems physically sound but it becomes old fashioned and the rate of its output becomes less.

The replacement of the equipment also depend on the _________