For each of the following tests, state whether it is a test of details of account balances or a test of details of transactions. Then note for which property management assertion the test provides evidence.

-Test depreciation calculations for a sample of capital assets.

-For assets written off, test amounts charged against income and accumulated depreciation

-Physicaly examine the capital assets additions

-Vouch transactions included in repairs and maintenance for items that should be capitalized.

-Vouch significant additions and depositions to vendor invoices or other supporting documentation

-Examine Of confirm deeds or title documents for proof of ownership.