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美國CPA考點解析：資產折舊種類
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Types of depreciation methods:
資產折舊種類和需要注意的幾點：
Straight-line depreciation
Sum-of-the-years’ digits
Declining balance
Units of production
Instructor’s tips:
Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.
The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.
Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset
Application of Effective interest method
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