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Practical English: Railway Travel Railway travel A ticket to London, please. Paul Ryefield: — What time does the next train to London leave? Railway Station Clerk: — At 16:35, from platform 8. Paul Ryefield: — Is it a direct train to London? Railway Station Clerk: — No, you have to change trains at Birmingham. Paul Ryefield: — I see. One ticket to London, please. Railway Station Clerk: — Single or return, sir? [...] [read more & listen to audio]

Accounting English Depreciation Narration: Part Three The term depreciation applies only to tangible long-term assets, other than land and natural resources. Land is not depreciable, because it does not have a limited useful life. The allocation of the cost of natural resources, such as oil, gas, and timber, to the periods they benefit is referred to as depletion. Natural resources are said to be depleted, not depreciated. Depletion expenses are recorded into [...] [read more & listen to audio]