Depreciation Methods

Descrição

0 Accounting Equation Mapa Mental sobre Depreciation Methods, criado por Kevin Reynolds em 05-04-2016.
Kevin Reynolds
Mapa Mental por Kevin Reynolds, atualizado more than 1 year ago
Kevin Reynolds
Criado por Kevin Reynolds mais de 8 anos atrás
39
1

Resumo de Recurso

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

          Anotações:

          • 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

            Anotações:

            • 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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