Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Depreciable value = (Cost - Residual Value)
حسب معائر المحاسبة الدولية والنسب المحددة بالقوانين الحكومية.
Depreciation=cost of asset(including capital expenditure till intallation if any)-residual value/scrap value
Methods of depreciation
Straight line method
Cost of asset -Residual value/ life of asset=annual depreciation
WDV(Written Down Value)=cost-scrap value*rate of depreciation as applicable.
For further clarification kindly comment
depreciation= original value- scrap value
scrap value=it depends on the outdated amount and no of years we use that asset that basis we have to analyse the scrap value
Straight line method = cost - residual value (residual value will be based on historical trend, physical wear & tear and company policies and should be realistic).
Declining Balance method = cost minus accumulated depreciation for subsequent year while for first dep % will be charged on cost.
There are six methods for calculating depreciation value:
1- Straight line depreciation
2- Declining Balance Method
3- Annuity Depreciation
4- Sum of years digits method
5- Units of production depreciation method
6- Units of time depreciation method
Have a nice day
:Friend Khawar AliGreetings to you and thank you for the initiative humble you for the answer to your question is important and useful about how to calculate the depreciation of the original ? First, according to the life of the account to be consumed where there could be new machines estimated ten years old ! ! Or more or less according to its chronological age . Way are Calculated the value of the consumption of the parent on an annual basis and at rates specified in accordance with the accounting system consolidated per account per our own fixed assets Miscellaneous ( construction industry - machinery and equipment - furniture ), where the hits value of the asset for the specific account you want to extract the value of consumption of it is the resulting value is the value of annual consumption , which falls within the the income statement and then combines the value of annual consumption output with complex depreciation former found we have in the lists of the financial position of the previous year and the total lowers the value of the asset to give the current value of the asset / / and here shows that statement of financial position / / and we annually calculates the consumption of origin according to the rates for each account even become asset value zero is then calculate the proportion of new asset is a dedicated high Alosarubashkl Yearly It also enter a list of your income for the fiscal year calculated but there are new amendments we follow we currently is that at the end of the calculation of consumption and become asset value zero are not taken to calculate annual premium new under the the so-called dedicated high prices
There are several methods of calculating depreciation of fixed assets of any company. Some of the methods include; declining balance method, straight line method, sum of the year digit. etc.
a) In straight line Method depreciable value meas Cost- residual Value
b) in written down value Method depreciable Value is Cost only
Depriciation Value is calculated based on the Companies Financial Policies. Policies should define two things.1. Method of Depriciation and Second Size and Years of Depriciation.
Our company follows Any Assets costing less than1500 SR will be depriciated with in the same year.
Building - concrete structure -30 years
Plant and Machinery -10 years
Furniture -7 years
Computers -3 years etc