{"id":24392,"date":"2025-08-13T17:56:13","date_gmt":"2025-08-13T17:56:13","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-factors-in-computing-depreciation\/"},"modified":"2025-08-28T19:50:00","modified_gmt":"2025-08-28T19:50:00","slug":"lesson-7-factors-in-computing-depreciation","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-factors-in-computing-depreciation\/","title":{"rendered":"Lesson 7: Factors in Computing Depreciation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24392\" class=\"elementor elementor-24392\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77ed25f e-con-full e-flex e-con e-parent\" data-id=\"77ed25f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ffa695 e-con-full e-flex e-con e-child\" data-id=\"8ffa695\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-602e7d3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"602e7d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-26ee9f9 e-con-full e-flex e-con e-child\" data-id=\"26ee9f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbd2917 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"fbd2917\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 7: Accounting For Fixed Assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3efb08c e-flex e-con-boxed e-con e-parent\" data-id=\"3efb08c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65a1a3f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"65a1a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Factors in Computing Depreciation  \n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be9cfdf exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"be9cfdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"567\" height=\"251\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Factors-in-Computing-Depreciation.png\" class=\"attachment-large size-large wp-image-29515\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Factors-in-Computing-Depreciation.png 567w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Factors-in-Computing-Depreciation-300x133.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Factors-in-Computing-Depreciation-18x8.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Factors-in-Computing-Depreciation-113x50.png 113w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-226740f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"226740f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">1) Cost: Companies record plant assets at cost, in accordance with the historical cost principle.<\/span><\/h5><h5><span style=\"color: #000080;\">2) Useful life:\u00a0 is an estimate of the expected productive life, also called service life, of the asset for its owner.Useful life may be expressed in terms of time, units of activity (such as machine hours), or units of output.<\/span><\/h5><h5><span style=\"color: #000080;\">3) Salvage value. Salvage value is an estimate of the asset&#8217;s value at the end of its useful life.<\/span><\/h5><h5><span style=\"color: #000080;\">This value may be based on the asset&#8217;s worth as scrap or on its expected trade-in value.<\/span><\/h5><h5><span style=\"color: #000080;\">Past experience with similar assets is often helpful in deciding on expected useful life and salvage value as well .<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24392","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 7: Factors in Computing Depreciation - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-factors-in-computing-depreciation\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 7: Factors in Computing Depreciation - 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