X

Download Depreciation Iowa State University PowerPoint Presentation


Login   OR  Register
X


Iframe embed code :



Presentation url :

X

Description :

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

Tags :

Depreciation Iowa State University

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

Depreciation Iowa State University PowerPoint Presentation

Ppt Presentation Embed Code   Zoom Ppt Presentation

About This Presentation


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

Tags : Depreciation Iowa State University

Published on : Jan 08, 2015
Views : 395 | Downloads : 0


Download Now

Share on Social Media

             

User Presentation
SlidesFinder: Advertise with us
Related Presentation
Free PowerPoint Templates
Donuts Free PowerPoint Template

Donuts

Views : 628

Nature Abstract Free PowerPoint Template

Nature Abstract

Views : 274

Whilte Tulip Free PowerPoint Template

Whilte Tulip

Views : 311

Snow Man Free PowerPoint Template

Snow Man

Views : 309

Male Female Free PowerPoint Template

Male Female

Views : 366

Social Media Words Free PowerPoint Template

Social Media Words

Views : 286

Ice Hockey Free PowerPoint Template

Ice Hockey

Views : 845

Dental Brush Free PowerPoint Template

Dental Brush

Views : 303

Bales Free PowerPoint Template

Bales

Views : 363

Columns Free PowerPoint Template

Columns

Views : 270

Quit Smoking Free PowerPoint Template

Quit Smoking

Views : 414

Mahatma Gandhi Free PowerPoint Template

Mahatma Gandhi

Views : 739

Pigeon Free PowerPoint Template

Pigeon

Views : 277

Gifts Free PowerPoint Template

Gifts

Views : 389

Vegetables Free PowerPoint Template

Vegetables

Views : 385

Maple Leaf Free PowerPoint Template

Maple Leaf

Views : 326

Saturn Free PowerPoint Template

Saturn

Views : 378

Meditation Free PowerPoint Template

Meditation

Views : 214

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.