Which of the following assist the auditor in substantiating additions and disposals for property, plant, and equipment? (Several choices may be correct.)

Physically inspecting major items and agreeing details of the assets to the documentation;

Verifying the estimated useful lives and salvage values for the assets

Calculating the amount of depreciation for the year

Ensuring amounts capitalized include installation and freight costs

Analyzing the miscellaneous revenue account for proceeds from sales