1. In addition to the invoice from the supplier, what other evidence does the accounting department need to collect and where is this evidence found in order to safely authorize payment of the invoice?

2. For a fixed asset having an original capitalized cost of $10,000 and a depreciable life of five years, how much greater is the depreciation expense on this asset in the second year of its life if its owner used double declining-balance depreciation rather than straight-line depreciation? Show your work.