Depreciation

Depreciation expense

Asset cost

Estimated useful life

Residual value

Salvage value

Trade-in value

Accumulated depreciation

Book value

Straight-line method

Depreciation schedule

Units-of-production method

Declining-balance method

Accelerated depreciation

Straight-line rate (rate of depreciation)

Accelerated Cost Recovery System (ACRS)

Modified Accelerated Cost Recovery System (MACRS)

General Depreciation System (GDS)