19. The units-of-producon method provides the closest matching of a long-lived asset's depreciaon expense to the revenues generated by using that asset when the:

A. amount of producon is the highest in the early years of an asset's life and lower in later years.

B. long-lived asset is used by a merchandising operaon.

C. amount of producon remains fairly constant from one period to the next.

D. amount of asset producon varies significantly from one period to the next.

20. Beta Company recorded a loss due to impairment of some of its assets. As a result of this journal entry:

A. liabilies are increased.

B. revenues are decreased.

C. stockholders' equity is increased.

D. assets are decreased.