aeweek凳子0601.pptVIP

;Learning Objectives;Vocabulary;Depreciation;All fixed assets except land lose their capacity to provide services. This loss of productive capacity is recognized as Depreciation Expense.;Use of depreciation method;Periodic Depreciation Expense $4,400 per year;(1)Straight-Line Depreciation;Example;Note:;(2)Accelerated Depreciation Methods;Declining-Balance Depreciation;Declining-Balance Depreciation;Example;Step 1;Double the straight-line rate.;Build a table.; Book Value Accum. Beginning Annual D