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Depreciation, Provisions and Reserves:

Learning Objectives:

After studying this topic you should be able to:
 
  Define and explain the term "depreciation"
  Explain the causes of depreciation of tangible assets
  Differentiate among depreciation, depletion and amortization.
  Explain the various methods of calculating depreciation.
  Explain the various types of reserve.
  Differentiate between provision and reserve
 

Contents:
Read our high quality articles about "Depreciation, Provisions and Reserves" topic:
 
  Definition, explanation and causes of depreciation
  Depreciation is not a matter of valuation but a means of cost allocation
  Activity method of depreciation
  Straight line method of depreciation
  Sum of the years' digits method of depreciation
  Reducing balance method
  Annuity method
  Depreciation fund method or sinking fund method
  Insurance policy method
  Revaluation method
  Depletion method
  Machine hour rate, mileage, and global method
  Methods of recording depreciation
  Reserves
  Difference between general reserve and specific reserve
  Difference between capital reserve and general reserve
  Difference between reserve and reserve fund
  Difference between provision and reserve




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