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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