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Practical English: Air Travel
Do you have any flights to Sydney next Tuesday afternoon?
Northwind Airways, good morning. May I help you?
Yes, do you have any flights to Sydney next Tuesday afternoon?
One moment, please... Yes. There´s a flight at 16:45 and one at 18:00.
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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 [...]
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