Learn how to calculate asset depreciation and amortization using the straight-line basis method. Discover its advantages, ...

Linear depreciation—like any method of expending an asset—is subject to assumptions. However, calculated responsibly, these assumptions can be accurate and reliable. As part of a straight-line ...

Although some companies use the straight-line method for tax depreciation, it is not commonly used because it recognizes less depreciation expense in the beginning compared to other methods.

Though straight-line is the most common depreciation method, it's not the only one. Other methods "accelerate" depreciation by recording larger expenses in early years and smaller ones later on.

There are two main methods of calculating depreciation, the straight-line method and the declining balance method. Here's the difference between the two, and when each method might be useful.

Understanding what depreciation expense is and the methods can help you determine if a company is a good investment opportunity. Here's 4 common methods.

The double declining balance (DDB) depreciation method is an accounting approach that involves depreciating certain assets at twice the rate outlined under straight-line depreciation.

How much value an asset loses year-over-year depends on which depreciation method your business uses: straight-line, units of production, double declining balance or sum of the years' digits.

Straight-Line This straight-line depreciation method evenly distributes the asset’s cost over its useful life. It works well for assets like property that tend to depreciate predictably each year.

Accelerated depreciation allows businesses to write off the cost of an asset more quickly than the traditional straight-line method.