Develop an expectation of the depreciation expense for the period [analyzed between amounts apportioned to cost of sales and to other income statement captions] disaggregated to the [appropriate level such as by class of property plant and equipment]. Base expectation on key factors and relationships [such as opening balances and prior period depreciation rates adjusted for the effect of additions, disposals and impairments in the period, the impact of any fully depreciated assets, as well as for any change in the entity’s depreciation rates or policy.]