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Practical English: Railway Travel

Railway travel

A ticket to London, please.

Paul Ryefield: — What time does the next train to London leave?
Railway Station Clerk: — At 16:35, from platform 8.
Paul Ryefield: — Is it a direct train to London?
Railway Station Clerk: — No, you have to change trains at Birmingham.
Paul Ryefield: — I see. One ticket to London, please.
Railway Station Clerk: — Single or return, sir? [...]

Accounting English

Depreciation

Narration: Part Three

The term depreciation applies only to tangible long-term assets, other than land and natural resources.

Land is not depreciable, because it does not have a limited useful life.

The allocation of the cost of natural resources, such as oil, gas, and timber, to the periods they benefit is referred to as depletion. Natural resources are said to be depleted, not depreciated. Depletion expenses are recorded into [...]

WORD OF THE DAY:

ANASPID

 Dictionary entry overview: 

ANASPID (noun)
  The noun ANASPID has 1 sense:

1. extinct small freshwater jawless fish usually having a heterocercal tail and an armored head; of the Silurian and Devonian

  Familiarity: ANASPID used as a noun is very rare.


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