Download Depreciation Iowa State University PowerPoint Presentation

Login   OR  Register

Share page


Home / Health & Wellness / Health & Wellness Presentations / Depreciation Iowa State University PowerPoint Presentation

Depreciation Iowa State University PowerPoint Presentation

worldwideweb By : worldwideweb

On : Jan 08, 2015

In : Health & Wellness

Embed :

Login / Signup - with account for

  • → Make favorite
  • → Flag as inappropriate
  • → Download Presentation
  • → Share Presentation
  • Slide 1 - Depreciation Construction Engineering 221 Economic Analysis
  • Slide 2 - Depreciation Depreciation is an artificial (non-cash) accounting entry intended to capture the consumption of a capital asset over its economic life Depreciation increases after tax profit, so firms desire to depreciate assets as fast as possible (depreciation schedule has major tax implications)
  • Slide 3 - Depreciation Depreciation basis is that part of the asset’s purchase price that is spread over the depreciation period (service life). Depreciation basis is cost minus expected salvage value at the end of the service period IRS regulations spell out the types of depreciation schedules and bases for most business assets.
  • Slide 4 - Depreciation Depreciation methods Straight line D = C-S/n Constant percentage (same as straight line except a percentage is used- may be better for hours on an turbine, for example) Double declining balance D1 = 2C/n, Dj = 2(C-sum Dm, 1,j-1)/n Sum-of the-years’ digits (SOYD) T=1/2*n*(n+1); Dj = (c-s)(n-j+1)/T
  • Slide 5 - Depreciation Statutory depreciation Accelerated cost recovery schedules (ACRS) and modified accelerated recovery schedules (MACSR) governs all depreciation on business assets put in service after 1980. Look up the depreciation factors in the tax code and multiply: Dj + C X factor for the service life of the asset
  • Slide 6 - Depreciation Other methods Production output (similar to percentage) Sinking fund method- like a reverse mortgage- initial depreciation is low. Almost never used. “plus interest” methods- never used. Accounts for the time-value of the money being depreciated.
Burger Free PowerPoint Template


Views : 228

Birthday Cake Free PowerPoint Template

Birthday Cake

Views : 222

Male Female Free PowerPoint Template

Male Female

Views : 281

Domino Free PowerPoint Template


Views : 247

Stop Aids Free PowerPoint Template

Stop Aids

Views : 210

DNA Free PowerPoint Template


Views : 190

Email Symbol Free PowerPoint Template

Email Symbol

Views : 203

Success Achievement Free PowerPoint Template

Success Achievement

Views : 242

Airplane Free PowerPoint Template


Views : 100

Butterfly Free PowerPoint Template


Views : 281

Dentist Free PowerPoint Template


Views : 93

Woman Meditation Free PowerPoint Template

Woman Meditation

Views : 242

Quit Smoking Free PowerPoint Template

Quit Smoking

Views : 254

Keyboard Free PowerPoint Template


Views : 270

Orthodontist Free PowerPoint Template


Views : 137

AI Free PowerPoint Template


Views : 370

Columns Free PowerPoint Template


Views : 141

Room Interior Free PowerPoint Template

Room Interior

Views : 203

Smoker Free PowerPoint Template


Views : 232

Donuts Free PowerPoint Template


Views : 440

Description : PowerPoint presentation on Depreciation Iowa State University, download now ppt of Depreciation Iowa State University

Tags : Depreciation Iowa State University

Shortcode : Get Shareable link