How is depreciation accounted for if disposal of a plant asset occurs during the year?

recorded for the fraction of the year to the date of the disposal.

Explanation:

Depreciation is an expense indicating a decline in the value of the capital assets due to tear and wear, obsolescence, consumption, time span, etc. It's shown on the income statement debit side. It is a non-cash element which has no effect on the cash balance.

So if any disposal is taken place in the accounting period so it would be accounted as a fraction to the disposal date.

the most common energy conversion is from kinetic energy to potential energy, and then from potential energy to kinetic energy.

later on comes the heat energy, mechanical energy, and other energy conversions.

this energy conversion is so common that we can find it in our day to day lives as well.

- one of the most common energy conversions involves the changing of potential energy to kinetic energy or kinetic energy to potential energy

the answer would be knowledge about cars!