National Research Center for Career and Technical Education
Depreciation (Double Declining)
Have you ever been told that your new car begins to lose its value as soon as you drive it off the lot? Aspiring accountants take on the concepts of depreciation and book value through an easy-to-deliver career and technology lesson. The...
Curated OER
Accounting-Plant Assets and Depreciation
Students study current assets and plant assets. They post entries to the general ledger and explore the effects of depreciation on plant assets, how to calculate the depreciation expense for an entire fiscal year using the Straight-Line...
Curated OER
Interpreting Company Accounts
Students look at the two aspects of interpreting company accounts. They can be closely related to each other. Depreciation is investigated and is interpreted according to the inquiry made. The affect of how accounts are presented is...
Wolters Kluwer
Biz Filings: Capital Assets and Depreciation
This resource gives an overview of depreciating plant assets and the reasons for doing so. A chart also provides a comparison of the straight-line and declining-balance methods of depreciation.
Texas Instruments
Texas Instruments: Depreciation
In this activity, students perform computations involving depreciation of assets. They will study methods such as straight line depreciation, sum of the digits method and double declining balance depreciation.
Other
University of Massachusetts: Plant Assets
This site from the University of Massachusetts Lowell presents quiz questions and problems, complete with solutions, that illustrate all facets of plant assets, from their acquisition through their depreciation, including the journal...
Concord Consortium
Concord Consortium: Exponential Decay
Learn about exponential decay in real-world situations. Problems involve the application of depreciation of an asset and radioactive decay. Learn to apply exponential decay equations and interpret graphs.