Question: Which step in calculating the overall reasonableness test for annual depreciation is incorrect a add 1 / 2 of the asset additions be add 1

Which step in calculating the overall reasonableness test for annual depreciation is incorrect a add 1/2 of the asset additions be add 1/2 of the salvage values see deduct all fully depreciated assets or D subtract 1/2 of the asset retirements

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