Appendix Depreciation

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Appendix Depreciation Contemporary Business Mathematics With Canadian Applications Eighth Edition S. A. Hummelbrunner/K. Suzanne Coombs PowerPoint: D. Johnston Appendix Depreciation Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Depreciation Loss in value of asset due to physical deterioration or obsolescence Can be treated as a business expense and used to reduce taxes Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Residual Value Value of asset after it is no longer useful. May be referred to as scrap value, salvage value, or trade-in value. Used to calculate “wearing value” where the “wearing value” is the total amount of depreciation over the life of the asset. Copyright © 2008 Pearson Education Canada

Depreciation Terminology Copyright © 2008 Pearson Education Canada

Methods of Depreciation Straight-line Units- of- Product Declining Balance Declining Balance with Constant Percent Copyright © 2008 Pearson Education Canada

Straight-line Depreciation Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Straight Line Copyright © 2008 Pearson Education Canada

Depreciation Schedule Straight Line Copyright © 2008 Pearson Education Canada

Units-of-Product Method Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Units-of-Product Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Declining Balance Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Declining Balance Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Constant Percentage Copyright © 2008 Pearson Education Canada

Copyright © 2008 Pearson Education Canada Summary Various methods of depreciation can be used to calculate the loss of value in assets over time. Copyright © 2008 Pearson Education Canada

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