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[PDF File]Methods of Depreciation - VCC Library
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1. Straight-line Depreciation: a method of depreciation whereby equal portions of the amount paid for an asset are shown as an expense during each accounting period of the life of the asset. The straight-line depreciation equation is: Depreciation expense = (Cost − Residual) / Life (years, months, etc.)
straight line amortization calculator

[PDF File]AccountingPlay.com Accoutig Cheat Sheet
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Amortization Expense taken on an intangible asset over time Straight line Rate = (Cost - Salvage value / Useful life) Declining Book value x Depreciation rate (Accelerated method) Rate = Straight line rate x Applicable % Applicable % = 150% for 150 DB and 200% for double declining Sum-of-years’-digits (Cost - Salvage value) X Applicable fraction
straight line amortization excel

[PDF File]TECHNOLOGY EXCEL - Strategic Finance
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Jan 01, 2009 · Straight-Line Depreciation The straight-line method is the simplest depreciation method. Using it, the value of the asset is depreciated evenly over the asset’s useful life. Excel offers the SLN function to calculate straight-line depreciation. Use =SLN(Cost,Salvage, Life). Column B of Figure 1 illustrates the use of the SLN function. The ...
straight line amortization bonds

[PDF File]8.70 Amortization Accretion - SunGard
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2 STRAIGHT LINE - TAXLOTS The computation of straight line consists of taking the discount or premium for which a bond was bought and allocating it evenly over the days between purchase and maturity. For instance, a bond bought at $101 to mature in one year will have 1 * 31/365 = .084938 wor- th of - amortization at the end of January.
straight line loan amortization

1,* and Agatino Luigi Di Stallo 2 - MDPI
2.1. Straight-Line The straight-line amortization method is the simplest way to amortize a loan because it allocates an equal amount of principal over each installment (the interest portion is computed according to the deﬁned interest rate). The straight-line amortization mathematical model is …
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[PDF File]A Technical Roadmap to Expense Allocation Under FAS 123(R)
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Using a straight-line approach, only the final and terminal vest- ing date is required to determine the current cumulative amortization ratio ( CAR ) (equation 2).
straight line amortization calculator excel

Straight line amortization equation