Following is a list of substantive tests could be performed in auditing long-lived assets. Explain the meaning of the test, what is it used for, how it occurred, what acceptable level should be achieved, and what assertions could be addressed through the test.

a. Test current period additions

b. Test current period deletions

c. Test depreciation expense

d. Test capitalisation of natural resources

e. Test asset impairment

f. Test lease asset