Depreciation 101

Depreciation is the decrease in the value of assets based on the passage of time, wear and tear or use. This course is designed to outline the use of appropriate methods for the depreciation of non-current assets. Start this course today and learn:

  • Straight-line depreciation method
  • What intangible assets are
  • The declining balance method of depreciation
  • Units of activity method of calculating depreciation
  • What an asset register is