________ is the ability to model the components of a unit to connect the inputs and outputs among those components into a sensible whole that reflects the structure and dynamics of the phenomenon observed

A company purchased a computer on July 1, 2017 for $50,000. Estimated useful life of the computer was five years, and it has no residual value. Which of the following methods should be used to best match its expense against the revenue it produces?

A) the units-of-production method B) the straight-line method C) the double-declining-balance method D) the first-in, first-out method

All of the following may be added to the original cost basis of real property to arrive at an adjusted basis for federal income tax purposes, except:

A: Miscellaneous acquisition expenses; B: Real estate brokerage commission; C: Cost of improvements; D: Mortgage payments.