The measurement of property, plant, and equipment depends on whether they are treated as components or non-components. Components are separately identifiable parts with different useful lives, while non-components cannot be depreciated separately. -l2

The trick I used to remember this was thinking about how anterior sounds like “anteater,” which has a long snout that faces forward. Posterior, on the other hand, reminds me of “posterior” – like the back side of something. Hope this helps!

Try changing up your bedtime routine. Take a warm shower or bath before bed, read a book, and avoid any electronics an hour before sleeping. Having a consistent routine may help your brain associate it with sleep.