Slide 9-4 Accountable events ① Acquisition aLlocation of the acquisition cost to expense over the asseta useful life (depreciation) sAle or disposal Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 9-4 Irwin/McGraw-Hill Accountable Events Acquisition. Allocation of the acquisition cost to expense over the asset抯 useful life (depreciation). Sale or disposal