Our discussion will center on accounting for depreciation, impairment, and disposal of property, plant, and equipment.Please read the article below:

• Szczesny, A., & Valentincic, A. (2013).Asset write-offs in private firms - The case of German SMEs(Links to an external site.).Journal of Business Finance & Accounting, 40(3/4), 285-317.

Select one talking point from the article that you believe is an important consideration in accounting for depreciation, specifically asset write-offs in private firms.Do you agree or disagree with the authors' perspective?Support your position by stating why you believe your assessment is relevant.

Once you have organized your thoughts, find the grouping of other class members on the discussion board site who have chosen the same case and post your responses/thoughts.