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depreciation schedules vary from the simplest approach, which is a straight line decline in value, to more sophisticated techniques which recognize the changing rate of value loss over time. the formula for the annual depreciation charge using the assumption of straight line decline in value is
a. abutment in coal mining, (1) the weight of the rocks above a narrow roadway is transferred to the solid coal along the sides, which act as abutments of the arch of strata spanning the roadway; and (2) the weight of the rocks over a longwall face is transferred to the front abutment, that is, the solid coal ahead of the face and the back
