{"id":24393,"date":"2025-08-13T17:56:24","date_gmt":"2025-08-13T17:56:24","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-depreciation-methods-overview\/"},"modified":"2025-08-28T18:40:57","modified_gmt":"2025-08-28T18:40:57","slug":"lesson-7-depreciation-methods-overview","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-depreciation-methods-overview\/","title":{"rendered":"Lesson 7: Depreciation Methods – Overview"},"content":{"rendered":"
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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
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Depreciation Methods\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Straight-line <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Under the straight-line method, companies expense the same amount of depreciation for each year of the asset’s useful life.<\/span><\/h5>
Depreciable cost: is the cost of the asset less its salvage value.<\/span><\/h5>
to determine annual depreciation expense, we divide depreciable cost by the asset’s useful life.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Units-of-activity <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Under the units-of-activity method, useful life is expressed in terms of the total units of production or use expected from the asset, rather than as a time period.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The units-of-activity method is ideally suited to factory machinery.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Manufacturing companies can measure production in units of output or in machine hours.<\/span><\/h5>
This method can also be used for such assets as delivery equipment (miles driven) and airplanes (hours in use).<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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When the productivity of an asset varies significantly from one period to another, the units-of-activity method results in the best matching of expenses with revenues.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Companies estimate the total units of activity for the entire useful life, and then divide these units into depreciable cost.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The resulting number represents the depreciable cost per unit.<\/span><\/h5>
The depreciable cost per unit is then applied to the units of activity during the year to determine the annual depreciation expense.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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To illustrate, assume that Barb’s Florists drives its delivery truck 15,000 miles in the first year.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Declining-balance <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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The declining-balance method produces a decreasing annual depreciation expense over the asset’s useful life.<\/span><\/h5>
The method is so named because the periodic depreciation is based on a declining book value (cost less accumulated depreciation) of the asset.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A common declining-balance rate is double the straight-line rate.<\/span><\/h5>
The method is often called the double-declining-balance method. In our example it uses a depreciation rate of 40% (2 x the straight-line rate of 20%).<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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With this method, companies compute annual depreciation expense by multiplying the book value at the beginning of the year by the declining-balance depreciation rate which remains constant from year to year, but the book value to which the rate is applied declines each year; where.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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At the beginning of the first year, book value is the cost of the asset.<\/span><\/h5>
This is because the balance in accumulated depreciation at the beginning of the asset’s useful life is zero.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In subsequent years, book value is the difference between cost and accumulated depreciation to date.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It ignores the salvage value in determining the amount to which the declining-balance rate is applied.<\/span><\/h5>
Salvage value, however, does limit the total depreciation that can be taken.<\/span><\/h5>
Depreciation stops when the asset’s book value equals expected salvage value.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Illustration 10-13 shows the declining-balance formula and the computation of the first year’s depreciation on the delivery truck<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Because the declining-balance method produces higher depreciation expense in the early years than in the later years, it is considered an accelerated-depreciation method<\/span><\/h5>\t\t\t\t\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\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\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-24393","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 7: Depreciation Methods - Overview - 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-depreciation-methods-overview\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 7: Depreciation Methods - Overview - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 7: Accounting For Fixed Assets Depreciation Methods Straight-line Under the straight-line method, companies expense the same amount of depreciation for each year of the asset’s useful life. 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