Appraisal Method of Depreciation

Appraisal Method of Depreciation

A way to depreciate an asset in which one makes an appraisal of the asset at the beginning and end of each accounting period and records the difference as the depreciation amount, assuming that the asset decreases in value. If it does not, the depreciation is listed as zero. The appraisal method is not usually considered an acceptable way to record depreciation.
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