Chapter 10

• What are some of the variables that make a plant asset's useful life difficult to predict?
• What are the general accounting procedures for recording asset disposals?
• Describe the accounting for intangible assets, including their acquisition, cost allocation, and accounts involved.

Chapter 11

• Describe employer responsibilities for reporting payroll taxes. (To the extent possible, reference the form to be filed for each tax.)
• Identify and explain the types of employer payroll taxes.
• What are estimated liabilities? Cite at least two examples and explain why they are classified as estimated liabilities.