The ureters are muscular tubes approximately 30 centimeters long. It exits the kidney at the hilum, comes into close contact with common iliac arteries from the aorta. The ureters pass on the lateral abdominal wall and then enters the pelvis where it joins the urinary bladder, passing a short distance into it.
2. An example of sunk costs in accounting is the book value of existing assets such as fixed assets (e.g., machinery, equipment), inventory, investments, etc. Depreciation, amortization, and impairments also represent sunk costs.he equipment is worth zero. The remaining book value is $2,000 (i.e., $10,000 8 x $1,000). Asset write down (i.e., loss) represents a sunk cost. Even if the company continued using the equipment for the next two years, the remaining $2,000 would still need to be written off as a depreciation expense.
1 Depreciation is used to ratably reduce the cost of a tangible fixed asset, and amortization is used to ratably reduce the cost of an intangible fixed asset. 2  The amortized cost term can also be applied to the accumulated amount of depletion of a natural resource that has been charged to expense. For example, ABC International has been depreciating a machine in its production area for the last five years. 2  The $48,000 that has been charged to depreciation expense thus far is its amortized cost. 3  As another example, ABC has been amortizing the acquired cost of a patent for several years.