Under the straight- dividing line method , an equal portion of the learnedness cost less the estimated end nurse is allocated to each accounting system period during the asset s estimated useful lifeanother(prenominal) method to calculate depreciation is sum-of-the-year s digits depreciation , which is an accelerated method of depreciation based on an inverted scale of Another method of allocating depreciable cost is double-declining dimension method . Under this method , twice the straight line rate is applied each year to the remaining not depreciated value of the assetStraight-line 9 ,450 - viosterol 8 ,950 / 12 long time 745 and 83 cents will be an annual depreciation expense for twelve yearsSum-of-the-year s digits 18 ,000 - 3 ,000 15 ,0001st year : 3 /6 50 of 15 ,000 7 ,5002nd year : 2 /6 33 .33 of 15 ,000 5 ,0003rd year : 1 /6 16 .67 of 15 ,000 2 ,500Double-declining balance methodResidual value is 300Year Comp .Depr . Exp .Acc . Depr .Book ValueAt acquisition 4 ,5001 4500 2 /3 3000 3000 15002 1500 2 /3 1000 4000 5003 500 2 /3 (333 .33 ) two degree centigrade 4200 300Total 4 ,200...If you want to bulge a full essay, carriage it on our website: Ordercustompaper.com
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