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Depreciation

An interactive technical note which aims to clarify the key concepts of depreciation and take an in-depth look at the effects of different depreciation methods on companies. Through the use of a calculator, students can calculate the depreciation schedule, visualizing the results graphically, and then comparing how changes in the useful life and residual value affect depreciation expense. This interactive technical note consists of five sections: a general depreciation theory test, a methods test looking at how different depreciation techniques can affect a company’s financial statements, a flexible depreciation calculator accompanied by two reflection exercises, a detailed case analysis focusing on net income effects and cash flow, and a curiosities section analysing depreciation... Show More
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