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STRAIGHT-LINE DEPRECIATION Computations Annual End of Year Depreciable Depreciation Depreciation Accum. Book Year
STRAIGHT-LINE DEPRECIATION
Computations
Annual
End of Year
Depreciable
Depreciation
Depreciation
Accum.
Book
Year
Cost
x
Rate
=
Expense
Depreciation
value
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
DOUBLE DECLINING-BALANCE DEPRECIATION
Computations
Annual
Depreciation
Depreciation
End of Year
Accum.
Depreciation
Book
Year
Book Value
x
Rate
=
Expense
value
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12