DEPRECIATION—METHODS OF CALCULATING
Methods of Calculation
Many methods of reckoning depreciation have been devised; some good,
some bad, and some too theoretical and involved ever to serve the
practical needs of business. It is proposed here to explain those
methods which have found most favor and, in Chapter X, to discuss
their effects from the standpoint of the true purpose of any scheme of
depreciation.
There are several ways in which the depreciation calculation can be
made, and the methods may be classified broadly, though with some
overlapping, under four heads. These classes are: