http://www.thenagain.info/webchron/WestEurope/GermanicTribes.html
Farmers, merchants and landowners.
Try to make yourself a bit more exiting take an interest and act on it.
Certain assets (like equipment or goodwill) can depreciated or amortized over time. Other assets (like land) are not amortized. An asset that is available to be depreciated can be expensed over time...
When changes are made more due to internal rather than external factors