12-19.

Long-lived assets can be fraudulently overstated in many ways, including:

1. Fictitious assets on the books
2. Improper and incomplete depreciation
3. Failure to record impairment of assets, especially goodwill
4. Expired or worthless assets left on a companys books
5. Assets overvalued upon acquisition, especially in the purchase of a company

What substantive procedures might detect each of these frauds?