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...PREVIEW OF CHAPTER 11 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 11-2 11 Depreciation, Impairments, and Depletion... issues Explain the accounting procedures for depletion of natural resources Explain how to report and analyze property, plant, equipment, and natural resources Explain the accounting issues related... strong stomachs What’s the risk of trusting a fad accounting measure? Just look at one year’s bankruptcy numbers Of the 147 companies tracked by Moody’s that defaulted on their debt, most borrowed