Depreciation

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Across
  1. 5. more reliable than agreed value
  2. 6. negative non current asset
  3. 7. (HC-RV)/___
  4. 8. left after finishing depreciation of asset
Down
  1. 1. value after depreciation at end of each reporting period
  2. 2. dr ___ cr accumulated depreciation
  3. 3. historical cost - ____ = residual value
  4. 4. more relevant than historical cost