IE code:
Language: Spanish
also available in English
Multimedia and interactive
Est. dedication time:
50 minutes
Academic Area:
Type of publication:
Technical Note and tutorial

Instructor support

A Teaching Note is available for this material.

Straight-line depreciation, Double declining balance method, Salvage value, Estimated useful life


This is an interactive tutorial which aims to clarify the key concepts of depreciation and take an in-depth look at the effects that different depreciation methods have on companies. Through the use of a calculator students can calculate the depreciation schedule visualizing the results graphically and then compare how changes in the useful life and residual value affect depreciation expense.

This interactive tutorial consists of five sections:&nbsp

- A general depreciation theory test
- A methods test looking at how different depreciation techniques can affect a company&rsquos financial statements
- A flexible depreciation calculator accompanied by two reflection exercises
- A detailed case analysis focusing on net income effects and cash flow
- A real-world example section analyzing the depreciation strategies of different companies.

Document type
Document format