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Depreciation Methods, Accounting - Accounting Study Guide by AccountingInfo.comSum-of-the-years'-digits method Depreciation expense = (Cost - Salvage value) x Fraction Fraction for the first year = n / (1+2+3+...+ n) Fraction for the second year = (n-1) / (1+2+3+...+ n) Fraction for the third ... accountinginfo.com |
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