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), 285317.

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.