Depreciation Methods Series
Complete practitioner guides to every depreciation method: straight-line, WDV under Companies Act and Income Tax Act, double declining balance, units of production, MACRS, and IAS 16 component accounting.
7 Depreciation Methods Every Accountant Must Know (2025 Guide)
Straight-line to MACRS: all 7 depreciation methods explained with formulas, examples, and Excel implementation.
Straight-Line Depreciation Method: Formula, Example & Excel
Master straight-line depreciation with the SLN formula, a full worked example, Excel function, and IAS 16 guidance.
WDV Depreciation Under Companies Act 2013: Rates & Schedule II
How to derive WDV rates from Schedule II useful lives, with worked examples and Excel DB function.
Double Declining Balance Depreciation: Formula, Example & Excel DDB
Master DDB with the 200% formula, the switch-to-SLN rule, and Excel =DDB() function.
Units of Production Depreciation: Formula, Example & IAS 16 Guide
Usage-based depreciation for manufacturing and oil & gas assets, with full Excel implementation.
WDV Depreciation Under Income Tax Act: Block of Assets & Section 32
Block of assets concept, Section 32 rates, half-year rule, and deferred tax — for Indian CAs.
MACRS Depreciation Explained: IRS Rules, Classes & Calculation
Property classes, half-year convention, bonus depreciation, GDS vs ADS — with IRS table examples.
Component Depreciation Method: IAS 16 Guide with Worked Examples
How to identify significant components, assign separate useful lives, and build compliant schedules.