Relier Pairs DepreciationVersion en ligne El objetivo de la actividad es fijar los conceptos básicos del tema par Janet Gaite 1 Reducing balance method 2 Straight line method 3 Revaluation method 4 5 Residual value 6 Causes of depreciation 7 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 the value of non-current assets at the beginning of the year under review The value of a non-current assets at the end of its useful life The loss in value of a non -current asset over its useful life Revaluation method The annual depreciation charge is based on the cost of the non-current assets and is the same amount each year Technological change (assets become obsolete) Time factor (passage of time) Physical deterioration (normal usage) 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 The value of a non-current asset that takes account of its cost less total depreciation to date
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