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美國CPA考點：資產折舊種類
成功沒有快車道，幸福沒有高速路，美國CPA考試一份耕耘一份收獲，所有的成功都來自不倦的努力和奔跑，所有幸福都來自平凡的奮斗和堅持！小編為大家準備了美國CPA考點：資產折舊種類，你掌握了嗎？
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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