资产折旧种类和需要注意的几点：
 
　　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.
 

展开全文