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Straight Line Method

The document discusses several methods for calculating depreciation of assets: the straight line method, sinking fund formula, Mathesons formula, sum of the years method, double rate declining balance method, working hour method, and output method. Each method is described using 3 web links as references. The methods allow for calculating depreciation expense over the useful life of a long-term asset in different ways.

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Ruffa Mae Montemayor
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188 views7 pages

Straight Line Method

The document discusses several methods for calculating depreciation of assets: the straight line method, sinking fund formula, Mathesons formula, sum of the years method, double rate declining balance method, working hour method, and output method. Each method is described using 3 web links as references. The methods allow for calculating depreciation expense over the useful life of a long-term asset in different ways.

Uploaded by

Ruffa Mae Montemayor
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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STRAIGHT LINE METHOD

1. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf

2. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf

3. http://library.vcc.ca/learningcentre/pdf/vcclc/HOSP2110-04-Depreciation.pdf
SINKING FUND FORMULA

1. https://xplaind.com/135732/sinking-fund

2. https://www.google.com.ph/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwis
8OOJnqnXAhVKv7wKHZatBiwQjRwIBw&url=https%3A%2F%2Fwww.slideshare.net%2Fakosipad%2F2-3-
sinkingfunds&psig=AOvVaw3ZdYqenr3yBYYOY6W6SpF5&ust=1510033095628739

3.https://www.google.com.ph/ur
l?sa=i&rct=j&q=&esrc=s&source=
images&cd=&cad=rja&uact=8&ve
d=0ahUKEwjgueC5nqnXAhVFErw
KHYyzDGgQjRwIBw&url=https%3
A%2F%2Fwww.slideshare.net%2F
umesmanandhar%2Fchapter-13-
valuation&psig=AOvVaw3ZdYqen
r3yBYYOY6W6SpF5&ust=151003
3095628739
MATHESONS FORMULA
SUM OF THE YEAR METHOD

1. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf

2. http://library.vcc.ca/learningcentre/pdf/vcclc/HOSP2110-04-Depreciation.pdf

3. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf
DOUBLE RATE DECLINING BALANCE METHOD

1. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf

2. http://library.vcc.ca/learningcentre/pdf/vcclc/HOSP2110-04-Depreciation.pdf

3. http://global.oup.com/us/companion.websites/9780199772766/student/pdf/Chapter12E2010.pdf
WORKING HOUR METHOD

1. http://www.svtuition.org/2013/08/machine-hour-rate-method-of-depreciation.html

2. http://formulaexamples.blogspot.com/2015/12/machine-hour-rate-depreciation-formula.html

3. http://www.yourarticlelibrary.com/accounting/depreciation/machine-hour-rate-method-of-calculating-depreciation/50592
OUTPUT METHOD

1. https://www.money-zine.com/definitions/investing-dictionary/units-of-output-depreciation/

2. https://accountingexplained.com/financial/non-current-assets/units-production-depreciation

3. https://accountingexplained.com/financial/non-current-assets/units-production-depreciation

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