Discuss the main depreciation methods used by healthcare organizations and assess the critical assumptions about expensing depreciation that is up to the entity's management. Management makes the call on the following things:

• Method and rate of depreciation
• The useful life of the asset
• Scrap value of the asset

References

Finkler, S. A., Calabrese, T. D., & Ward, D. M. (2019). Accounting Fundamentals for Health Care Management (Third ed.). Jones & Bartlett Learning.