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Across
  1. 5. are broken up for reports to be prepared
  2. 6. the business is ongoing
  3. 7. allocation of cost, over its useful life
  4. 8. has been consumed but not yet paid
  5. 9. to keep reports from bias
  6. 10. the total value of the asset that will be consumed by the current entity
  7. 11. depreciable value
  8. 13. the limited period of time for which a non-current asset will exist
Down
  1. 1. value, the value of a non-current asset that is yet to be consumed
  2. 2. consumed in the current reporting period
  3. 3. once a year
  4. 4. has a finite life, and must be depreciated over its life
  5. 11. a resource controlled by the entity
  6. 12. the consumption or outflow