e) Except for , fixed assets are depreciated each year and the total accumulated depreciation is deducted from the original cost. f) _is the term applied to writing down resource assets, and _is a term sometimes used to describe the writing off of intangible assets. g) The _method applies a fixed percentage, rather than a fixed dollar amount, to the outstanding balance to determine the depreciation expense to be charged in each period. h) Annual allowances for depreciation and depletion appear as charges against revenue in the Statement of Comprehensive Income, and do not affect actual cash outflows