A depreciation method that provides for a higher depreciation lot in the very first year that the asset"s use, followed by a gradually decreasing amount the depreciation.

You are watching: Periodic transfer of the cost of an intangible asset


The expenses of getting fixed assets, adding to a fixed asset, improving a solved asset, or prolonging a resolved asset"s valuable life.
Leases that encompass one or much more provisions that an outcome in treating the leased assets as purchased legacy in the accounts.
The systematic periodic transfer that the cost of a fixed asset come an expense account during its expected useful life.
A technique of depreciation that offers periodic depreciation expense based on the declining publication value that a solved asset end its estimated life.
The number of dollars the sales the are created from every dollar of average fixed assets throughout the year, computed by splitting the network sales through the median net addressed assets.
Long hatchet or reasonably permanent tangible heritage such together equipment, machinery, and also buildings that are used in the normal company operations and also that depreciate over time.
An intangible asset the is produced from together favorable components as location, product quality, reputation, and managerial skill.
Long-term assets that are useful in the to work of a business, are not held for sale, and are without physical qualities.
Leases that perform not satisfy the criteria for funding leases and also thus room accounted because that as operation expenses.
Costs that benefit only the current period or costs incurred for common maintenance and repairs of addressed assets.
A technique of depreciation that provides for equal routine depreciation expense over the approximated life of a fixed asset.

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A method of depreciation that offers for depreciation expense based upon the expected fertile capacity of a solved asset.
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Fundamentals of this firm Finance11th EditionBradford D. Jordan, Randolph W. Westerfield, Stephen A. Ross
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