Lesson Plan

Depreciation (Double Declining)

Curated and Reviewed by Lesson Planet

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 instructional activity. The resource includes a presentation, example calculations, and a formal assessment.

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Instructional Ideas
  • Have individuals calculate depreciation on their own cars for a real eye-opener!
  • Place the lesson at the beginning of a much larger study of the assets of a particular business, such as a factory or restaurant
Classroom Considerations
  • Pupils should have a good understanding of linear relationships and calculating with percents and decimals prior to beginning the lesson
  • Teacher's guide contains detailed answer keys for all of the calculations
  • The scenarios used throughout the resource are relevant and interesting
  • None