1. When a plant asset is disposed of

	a.	no gain or loss should be recognized.
	b.	the book value of the asset should be credited to the asset account
	c.	a loss should be recognized but not a gain.
	d.	depreciation should be recorded through the date of disposal.

2. Which of the following depreciation methods results in depreciation expense that is directly proportional to the use of the asset?

	a.	sum-of-the-years-digits
	b.	units of production
	c.	double-declining balance
	d.	straight-line