Скачать или смотреть Straight Line and Declining Balance Method (Financial Accounting Tutorial #58)

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The straight line method and declining balance methods are covered in this tutorial for determining depreciation expense. You'll need to find out the capitalized cost, the salvage value and the useful life in order to calculate the expense amount for each year. If the salvage value is not given you can consider it being immaterial or worth $0 at the end of its useful life.

The straight line method is a simpler method to determine depreciation expense and it usually is used in a scenario where the asset is being used consistently over the years. If an asset is used more at the beginning and loses value early on, then the declining balance or double declining balance OR triple declining balance method will apply.

**REMEMBER NOT TO INCLUDE SALVAGE VALUE FOR DB METHOD! Leave any questions below; I want ALL of your questions.

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