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units of production method
cost minus salvage value divided by life in units. annual depreciation is units each year times rate per unit
Double declining balance method
accelerated method- 2 divided by life to get rate, declining balance is book value- salvage value is disregarded in calculation except cannot depreciate beyond that limit
spreading cost of natural resources - method is units of production- cost divided by expected production- not recorded as expense until resource is sold
unidentifiable asset- only recorded when buy another company- excess of purchase price over fair value of identifiable net assets
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