Depreciation Methods

Descripción

0 Accounting Equation Mapa Mental sobre Depreciation Methods, creado por Kevin Reynolds el 05/04/2016.
Kevin Reynolds
Mapa Mental por Kevin Reynolds, actualizado hace más de 1 año
Kevin Reynolds
Creado por Kevin Reynolds hace alrededor de 8 años
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Resumen del Recurso

Depreciation Methods
  1. Straight Line
    1. Units of Output
      1. Double declining balance
        1. Depreciation Concepts

          Nota:

          • The depreciation method is simply the pattern by which the cost is allocated to each of the periods involved in the service life.
          1. Carrying Amount

            Nota:

            • Property, plant, and equipment are carried on the statement of financial position as their carrying amount.  Carrying amount ist he cost of the property, plant, and equipment less the accumulated depreciation.  It represents the portion of the asset's cost that has yet to be expensed - not the asset's market value.
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