The fiscal year of a business is usually determined by a the Canada Revenue Agency. b the Tax Act. c the business. d provincial securities and exchange commissions: Depreciation expense for a period can be calculated by taking the a original cost of a long-lived asset - accumulated depreciation. b original cost of a long-lived asset depreciation rate. c ofiginal cost of a long-lived asset useful life. d fair value of a long-tived asset useful life