For this week's discussion, consider the following: There are several ways in which long-lived assets can be fraudulently overstated, including: Fictitious assets on the books Improper and incomplete depreciation Failure to record an impairment of assets, especially goodwill Expired or worthless assets left on a company's books Assets overvalued upon acquisition, especially in the purchase of a company For your initial post, address the following: (1) What incentives might motivate management to overstate fixed assets? (2) What other factors should the auditor consider when assessing fraud risk related to long-lived assets?