Memorandum

To: Programming Department From: Accounting Department Date: 1/22/2006 Re: derogation Program T cinema To Whom It whitethorn Concern: I am writing in set out to ask the Programming Department to inclination a program that go forth decrease the heart and soul of time we use to calculate dispraise jimmys. There ar many other tasks that we must perform, and therefore, this would springtime us an fabulous break in our work. There are terce types of wear and tear that our company uses in order to evaluate the value of distinguishable accounts: * Straight-line disparagement: Charging an equal amount of depreciation outlay for a plant asset in each year of utile intent. * Declining- counterbalance Method of Depreciation: Multiplying the book value at the end of each fiscal period by a constant depreciation rate. * Sum-of-the-years Digits Method of Depreciation: Using fractions mean on the number of years of a plant assets serviceable life. The following pages d isplay models and examples of how to complete the different forms of Depreciation. convey you for your help. Thank you again, Anthony Pittore AP works plus: Computer Depreciation Method: Straight-line          archetype Cost: $2,000.00 Estimated Salvage Value: $175.00 Estimated serviceable Life: 5 years Year         Beginning Book Value          one-year Depreciation          ratiocination Book Value 1         $2,000.00         $365.00         $1,635.00 2         1,635.00         365.00         1,270.00 3         1,270.00         365.00         905.00 4         905.00         365.00         540.00 5         540.00         365.00         175.00 Total Depreciation         ----         $1,825.

00         ---- pillow slip of Straight-line Depreciation: Annual Depreciation disbursement Calculation pilot cost - Estimated Salvage Value = Estimated Total Depreciation outgo / Years of Estimated expedient Life = Annual Depreciation Expense         $2,000.00 -         175.00 = 1,825.00 / 5 = $365.00 Beginning Book Value - Annual Depreciation = Ending Book Value         $2,000.00 - 365.00 = 1,635.00 Example of declining-balance method: Plant Asset: Computer Depreciation Method: Declining balance          superior Cost: $2,000.00 Estimated salvage value: $175.00 Estimated useful life: 5 years... If you want to get a full essay, order it on our website: OrderCustomPaper.com

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