1、This figure can also be expressed as a percentage of the cost of the asset which is then applied to the cost of the asset every year.
2、The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.
3、However the amount of the depreciation figure used in the financial accounts in the year of acquisition and disposal depends of the policy adopterd by the business for part year acquisition and disposal.
4、The most commonly used options below will use the example of ......
5、However ,as noted above,rather than the cost of the asset being reduced ,a provision is set off against the cost.
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发表于 2006-12-1 13:18
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