Relacionar Columnas DepreciationVersión en línea El objetivo de la actividad es fijar los conceptos básicos del tema por Janet Gaite 1 2 Revaluation method 3 Straight line method 4 Causes of depreciation 5 Reducing balance method 6 7 Residual value 8 Small item of equipment used in office and laboratories, packing cases, loose tools, etc are usualy depreciated using this method The annual depreciation charge is based on comparing the estimated value of a group of non-current assets at the end of a financial year with the value at the beginning of the financial year Technological change (assets become obsolete) Time factor (passage of time) Physical deterioration (normal usage) The value of a non-current assets at the end of its useful life The annual depreciation charge is based on the value of non-current assets at the beginning of the year under review Revaluation method The loss in value of a non -current asset over its useful life The value of a non-current asset that takes account of its cost less total depreciation to date The annual depreciation charge is based on the cost of the non-current assets and is the same amount each year
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