11. When an account is written off using the allowance method, accounts receivable a. is unchanged and the allowance account increases. b. increases and the allowance account increases. c. decreases and the allowance account decreases. d. decreases and the allowance account increases. 12. Which one of the following items is not a consideration when recording periodic depreciation expense on plant assets? a. Residual value b. Estimated useful life c. Cash needed to replace the plant asset d. Cost 13. Depreciation is a process of a. asset devaluation. b. cost accumulation. c. cost allocation. d. asset valuation. 14. The declining-balance method of depreciation produces a. a decreasing depreciation expense each period. b. an increasing depreciation expense each period. c. a declining percentage rate each period. d. a constant amount of depreciation expense each period. Page 3 of 11