What is Depreciation? - BMGT 220, University of Maryland--College Park

in Topic 8 (Video 3 of 8)

11 minutes

Before we talk about how to calculate depreciation, we're going to talk about what it actually is and why we have to depreciate things.

This Video Mentioned Some Formulas

Depreciable Base = Cost - Salvage Value

1	Acquisition Cost of Assets	13:23
2	Lump Sum Purchases	6:01
3	What is Depreciation? You are here.	11:23
4	Straight Line Depreciation	4:33
5	Double Declining Balance	13:58
6	Units of Production	3:43
7	Partial Year Depreciation	5:50
8	Capital vs. Revenue Expenditures	10:42

	Click Here to View All Topic 8 Problems at Once	View
1	The Effect of Amortization	Easy
2	The Effect of Capital vs Revenue Expenditures	Easy
3	Calculating Depreciation using DDB	Moderate
4	Change in Depreciation	Moderate
5	Failure to Record Depreciation	Moderate