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Residual value is

A. equal to the acquisition cost of a tangible operational asset. B. the same as book value of an asset. C. the amount expected to be recovered when an asset is disposed of at the end of its estimated useful life. D. the current value of an asset as of the balance sheet date. E. the total of depreciation accumulated to date.

The most difficult form of depreciation to correct is:

a. wear and tear. b. physical depreciation. c. economic obsolescence. d. functional obsolescence.