Matching Pairs DepreciationOnline version El objetivo de la actividad es fijar los conceptos básicos del tema by Janet Gaite 1 Revaluation method 2 Residual value 3 Small item of equipment used in office and laboratories, packing cases, loose tools, etc are usualy depreciated using this method 4 5 Reducing balance method 6 7 Straight line method 8 Causes of depreciation Technological change (assets become obsolete) Time factor (passage of time) Physical deterioration (normal usage) The value of a non-current assets at the end of its useful life The annual depreciation charge is based on the cost of the non-current assets and is the same amount each year The value of a non-current asset that takes account of its cost less total depreciation to date The annual depreciation charge is based on the value of non-current assets at the beginning of the year under review The annual depreciation charge is based on comparing the estimated value of a group of non-current assets at the end of a financial year with the value at the beginning of the financial year Revaluation method The loss in value of a non -current asset over its useful life
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