N. Humphry Corp. is in the process of performing its annual asset inventory to determine the viability of many of its old machines used in production. One five-year-old machine with an estimated useful life of 20 years will be abandoned in the next two years. In planning for the machine's disposal, which section of the authoritative guidance best outlines when depreciation on the machine will be revised? Enter your response in the answer fields below. Unless specifically requested, your response should not cite implementation guidance. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 digits FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1. 323-740-525- 1.260-10-60-1A, 715-30-35-95, 820-10-35-16BB and 810-10-55-205AE