Simple adjustments

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Across
  1. 3. sum due but not yet paid
  2. 7. value of asset used in year
  3. 9. accrued expenses are recorded here in the SoFP (7,11)
  4. 10. value of asset after depreciation to date (3,4,5)
  5. 12. an accounting concept used by depreciation (8,4)
Down
  1. 1. method of depreciation that reduces each year (8,7)
  2. 2. method of depreciation that uses the same value each year (8,4)
  3. 4. value of asset used over its life (11,12)
  4. 5. an accounting concept used by depreciation
  5. 6. prepyaments are recorded here in the SoFP (7,6)
  6. 8. amount paid in advance
  7. 11. an accounting concept used by depreciation