Ünite 1: Property, Plant and Equipment — Veri Tablosu

Depreciation Methods Comparison

Method	Expense Pattern	Calculation Basis	Key Characteristic
Straight-Line	Equal expense each year	Passage of time	Simple and most commonly used method
Double-Declining Balance	Higher in early years, lower later	Accelerated rate on book value	Matches higher productivity in early years
Units-of-Production	Varies based on actual usage	Operational output or activity	Best for assets with usage-dependent wear