Property, Plant & Equipment - part 4 - double declining balance depreciation

This video goes over the theory behind double declining balance depreciation, how to compute double declining balance depreciation, journal entries, balance sheet presentations and the issue of over-depreciation.

Topics to be covered in this series:
0. Overview
1. Recording equipment at Acquisition Cost (costs to get the asset ready for use) and recording land costs
2. Depreciation - straight line
3. Depreciation- units of production
4. Depreciation - double declining balance
5. Recording equipment sales - gain
6. Recording equipment sales - loss
7. Repairs & maintenance expense vs. betterments
8. Changing depreciation methods

Видео Property, Plant & Equipment - part 4 - double declining balance depreciation канала Accounting Professor