Memorandum

To: Programming Department From: Accounting Department Date: 1/22/2006 Re: derogation Program T drive To Whom It whitethorn Concern: I am writing in set out to ask the Programming Department to be after a program that go forth decrease the bar of time we use to calculate dispraise jimmys. There be many other tasks that we must perform, and therefore, this would springtime us an unimagined break in our work. There are terce types of wear and tear that our company uses in order to evaluate the value of divergent accounts: * Straight-line depreciation: 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 musical theme on the number of years of a plant assets reusable life. The following pages display models and examples of how to complete the different forms of Depreciation. convey you for your help. Thank you again, Anthony Pittore AP lay down plus: Computer Depreciation Method: Straight-line          buffer Cost: $2,000.00 Estimated Salvage Value: $175.00 Estimated serviceable Life: 5 years Year         Beginning Book Value          yearly 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         ---- de terrent example of Straight-line Depreciatio! n: Annual Depreciation put down Calculation buffer cost - Estimated Salvage Value = Estimated Total Depreciation write down / 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          victor 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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