February 2007
Intermediate to advanced
288 pages
6h 32m
English
Straight-line and accelerated depreciation methods result in the same total depreciable cost over the estimated useful life of an asset. The major difference between all of these methods is the timing of depreciation.
| Year | Straight-Line | Sum-of-the-Years’ Digits (SYD) | Double-Declining Balance (DDB) |
| 0 | $0 | $0 | $0 |
| 1 | 16,000 | 26,667 | 40,000 |
| 2 | 16,000 | 21,333 | 24,000 |
| 3 | 16,000 | 16,000 | 14,400 |
| 4 | 16,000 | 10,667 | 800 |
| 5 | 16,000 | 5,333 | 800 |
| Total Depreciation | $80,000 | $80,000 | $80,000 |
Read now
Unlock full access