Depreciation Expense

Harold Bierman
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Harold Bierman: Cornell University, USA

Chapter 7 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 111-136 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Elements of Depreciation ComputationDepreciation BaseUseful LifeProcedures for Computing DepreciationStraight-Line DepreciationDecreasing Charge (Accelerated Depreciation) MethodsDeclining Balance ProcedureSum-of-the-Years' Digits ProcedureAccelerated Cost Recovery System (ACRS)Depreciation and ActivityUnits of Production ProcedureAccounting EntriesDepreciation and Cash FlowInterpretation of Gain or LossSolutionRecording of Natural ResourcesDepletion of Natural ResourcesIntangible AssetsResearch and Development CostsAmortization of IntangiblesGoodwill and Organization CostsDeferred BenefitsCash Flow Return on InvestmentA SolutionSummaryReview ProblemsQuestions and Problems

Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
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