Assume that the accountant preparing the consolidation worksheet has chosen to make the optional accumulated depreciation consolidation entry. Why does this consolidation entry need to be made each year? Write a short, simple memo to explaining why this is the case. Please provide a complete, easy-to-understand explanation as concisely as possible. Your explanation should not exceed two or three short paragraphs. Therefore, your explanation should reflect careful thinking and good writing. Give a name to the subject