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Depreciation and Amortisation - Coggle Diagram
Depreciation and Amortisation
Understand depreciation and amortisation
Depreciation
Depreciation
Amortisation
Reducing balance method= accelerated method
Straight line method
Obsolete
Part exchange
Useful life
Wear out
Profit/ loss on disposal
Sell off
Depreciable
Depreciation rate
Net book value( NBV)
Residual value= Salvage value
Accumulated depreciation
Allocate
Depreciation exercise
Residual value= Salvage value
Depreciable
Net book value (NBV)
Allocate
Accumulated depreciation
Wear and tear
Theft
Erosion
Rot
Mortgage
Patent
Copyright
Quarry
The sum of the year's digits
Scrap
Revalue
Machinery
Know how to calculate depreciation and write down journal entries
Phrasal verbs- depreciation
Clear up
Close off
Carry on
Draw up
Look up
Go over
Sell off
Set aside
Set out
Turn out