The category of plant, property and equipment is one of the major asset categories for a highly capital based company and depreciation of those assets is a major operating expense. Depreciation is the...

Depreciation plays an important role in determining bottom line figure.Discuss

and list two criteria that are expected to affect the amount of depreciation and how the criteria can affect depreciation amount(With relevane examples)

Extracted text: The category of plant, property and equipment is one of the major asset categories for a highly capital based company and depreciation of those assets is a major operating expense. Depreciation is the process of allocating the cost of plant, property and equipment in order to match the cost of assets with the revenues earned over the period the assets are utilized. Depreciation is not about measuring the current value of assets. The amount of depreciation estimated for each operating period is based on certain criteria.