• 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.