Relier Pairs DepreciationVersion en ligne El objetivo de la actividad es fijar los conceptos básicos del tema par Janet Gaite 1 Causes of depreciation 2 Reducing balance method 3 Residual value 4 5 Straight line method 6 Small item of equipment used in office and laboratories, packing cases, loose tools, etc are usualy depreciated using this method 7 Revaluation method 8 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 loss in value of a non -current asset over its useful life The value of a non-current assets at the end of 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 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 Revaluation method The annual depreciation charge is based on the value of non-current assets at the beginning of the year under review
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