{"id":40295,"date":"2025-10-14T13:55:54","date_gmt":"2025-10-14T13:55:54","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-7-factors-in-computing-depreciation-2\/"},"modified":"2025-10-14T13:55:54","modified_gmt":"2025-10-14T13:55:54","slug":"lesson-7-factors-in-computing-depreciation-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-7-factors-in-computing-depreciation-2\/","title":{"rendered":"Lesson 7: Factors in Computing Depreciation"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 7: Accounting For Fixed Assets
\n<\/h2>\n

Factors in Computing Depreciation
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

1) Cost: Companies record plant assets at cost, in accordance with the historical cost principle.<\/h5>\n
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.<\/h5>\n
3) Salvage value. Salvage value is an estimate of the asset’s value at the end of its useful life.<\/h5>\n
This value may be based on the asset’s worth as scrap or on its expected trade-in value.<\/h5>\n
Past experience with similar assets is often helpful in deciding on expected useful life and salvage value as well .<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40295","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 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\/sample-course\/lessons\/lesson-7-factors-in-computing-depreciation-2\/\" \/>\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 - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 7: Accounting For Fixed Assets Factors in Computing Depreciation 1) Cost: Companies record plant assets at cost, in accordance with the historical cost principle. 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 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-7-factors-in-computing-depreciation-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u0629 \u0648\u0627\u062d\u062f\u0629\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-7-factors-in-computing-depreciation-2\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-7-factors-in-computing-depreciation-2\\\/\",\"name\":\"Lesson 7: Factors in Computing Depreciation - 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