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Depreciation & Amortization

Depreciation and amortization are used to allocate the cost of buying a long-term asset to its useful life.

However, there exists different methods to carry out the depreciation system. In the following slides, you will find a description of the most common depreciation methods, namely straight-line depreciation, units-of-production, and an acceleration depreciation: the double-declining-balance method.

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Introduction to Financial Accounting

University of Padova

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