美国CPA考点解析：资产折旧种类

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Types of depreciation methods:

资产折旧种类和需要注意的几点：

Straight-line depreciation

Sum-of-the-years’ digits

Declining balance

Units of production

Instructor’s tips:

Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.

The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.

Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset

Application of Effective interest method