Straight-Line Method

Equal annual depreciation expense. Most common method — master this first.

Double Declining Balance

Accelerated method — higher depreciation in early years, declining each year.

Units of Production

Depreciation tied to actual usage — perfect for machinery with measurable output.

Compare All Three Methods

Apply all three methods to the same asset and compare the results side by side.

T-Account Posting

Post depreciation journal entries to Depreciation Expense and Accumulated Depreciation accounts.

Partial Year Depreciation

Prorate depreciation when an asset is purchased or disposed of mid-year.

Asset Disposal

Record the sale or disposal of an asset and calculate gain or loss.

Mixed Problems

Multi-step problems combining depreciation schedules with disposal calculations.

Capital vs Revenue Expenditure

Classify expenditures as capital (capitalize & depreciate) or revenue (expense immediately), then record journal entries.