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Is applied to land Question 20. Question : Plant assets are: Tangible assets used in the operation of a business that have a useful life of more than one accounting period Current assets Held for sale Intangible assets used in the operations of a business that have a useful life of more than one accounting period Tangible assets used in the operation of business that have a useful life of less than one accounting period Question 21. Question : Many companies use accelerated depreciation in computing taxable income because: It is required by the tax rules It is required by financial reporting rules It postpones tax payments until later years and the company can use the resources now to earn additional income before payment is due