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Texas A&M University College of Engineering

Class 6

Posted on July 27, 2021 by Abigail Stason

Learning Objectives – Class 6

After today’s lecture, and after working the homework problems, the student should be able to

  • Work problems involving straight-line depreciation
  • Work problems involving sum-of-the-year’s-digits depreciation
  • Work problems involving declining balance depreciation
  • Explain under what conditions depreciation is important
  • Explain what is depreciable, and what is not
  • Explain when salvage value is used in depreciation, and when it can be omitted
  • Explain which method of depreciation is most advantageous to a business

Topics covered in today’s class

  1. Straight-Line Depreciation – need cost, life, salvage
  2. Sum-of-the-Year’s-Digits Depreciation – need cost, life, salvage
  3. 200% Declining Balance Depreciation  – need cost, life, salvage (see example here)
  4. 150% Declining Balance Depreciation  – need cost, life, salvage
  5. MACRS depreciation – need cost, no life, no salvage and can go below salvage

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