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Straight Line Depreciation Method | Declining and Double Declining Depreciation Method | PPE Lec 4
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Depreciation is the process of systematically and rationally allocating the depreciable base of a tangible asset over its expected useful life.
The depreciation method chosen should reflect the pattern in which economic benefits (or services) from the assets are expected to be received.
"Straight Line Depreciation Method" calculates an equal amount of depreciation over the useful life of the asset.
"Declining Depreciation Method", or "Double Declining Depreciation Method" Calculates the higher depreciation in earlier years of useful life and lower deprecation charge in later years of useful life.
If you want to watch the video for PPE Initial Measurement, Please click on the below link.
If you want to watch the video for capital and revenue expenditures, Please click on the below link.
if you want to learn the Component and Group Depreciation Method, Please check the below link
If you want to learn Sum of Years Digit Method of Depreciation and Units of Output Method of Depreciation, Please click on the below link
If you want to learn about changes in Depreciation Estimates, Please check the below link
If you want to watch the video for changes in depreciation method, Please check the below link
If you want to know about Depletion for Natural Resource, Please click on the below link
If you want to know about Revaluation Model, Please click on the below link
If you want to watch the video for Impairment Losses under US GAAP for PPE, Please click on the below link
#CMA #CPA #FAR #PPE #CAPITALVSREVENUEEXPENDITURES #IAS16 #ACCAF7 #ACCAF3
Straight Line Deprecation Method, Deprecation Expense, Declining Method of Deprecation, Double Declining Method of Deprecation, Depreciation Expense in Income Statment, Accumulated Depreciation, How to Calculate Depreciation Percentage, How to Estimate useful Life of Asset, Depreciation Effects in Financial Statements, Carrying Value of Asset, Straight Line vs Declining Method, Reducing Balance Method of Depreciation, IAS 16 Property Plant and Equipment, CPA FAR, CMA Part 1, Accounting For PPE, Tangible Asset,
The depreciation method chosen should reflect the pattern in which economic benefits (or services) from the assets are expected to be received.
"Straight Line Depreciation Method" calculates an equal amount of depreciation over the useful life of the asset.
"Declining Depreciation Method", or "Double Declining Depreciation Method" Calculates the higher depreciation in earlier years of useful life and lower deprecation charge in later years of useful life.
If you want to watch the video for PPE Initial Measurement, Please click on the below link.
If you want to watch the video for capital and revenue expenditures, Please click on the below link.
if you want to learn the Component and Group Depreciation Method, Please check the below link
If you want to learn Sum of Years Digit Method of Depreciation and Units of Output Method of Depreciation, Please click on the below link
If you want to learn about changes in Depreciation Estimates, Please check the below link
If you want to watch the video for changes in depreciation method, Please check the below link
If you want to know about Depletion for Natural Resource, Please click on the below link
If you want to know about Revaluation Model, Please click on the below link
If you want to watch the video for Impairment Losses under US GAAP for PPE, Please click on the below link
#CMA #CPA #FAR #PPE #CAPITALVSREVENUEEXPENDITURES #IAS16 #ACCAF7 #ACCAF3
Straight Line Deprecation Method, Deprecation Expense, Declining Method of Deprecation, Double Declining Method of Deprecation, Depreciation Expense in Income Statment, Accumulated Depreciation, How to Calculate Depreciation Percentage, How to Estimate useful Life of Asset, Depreciation Effects in Financial Statements, Carrying Value of Asset, Straight Line vs Declining Method, Reducing Balance Method of Depreciation, IAS 16 Property Plant and Equipment, CPA FAR, CMA Part 1, Accounting For PPE, Tangible Asset,