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When a business acquires an item that has a longer useful life such as a building or equipment, the item is expensed over a number of years using depreciation.
depreciation · capital · equipment · salvage value · gain on sale
Straight line depreciation is a common method of fixed asset depreciation. Accelerated depreciation methods can also be a tax benefit in the early life of an asset.
asset depreciation · assets depreciation · fixed asset depreciation · depreciation of assets · asset depreciation software
Understanding fixed asset depreciation is an important part of basic accounting fundamentals. Learn depreciation entries, schedules and accruals.
depreciation · tax depreciation · depreciation schedule · fixed asset · straight line
A lease is an agreement giving the lessee the right to property, plant, and equipment usually for a stated period of time (according to FASB).
lease · capital leases · operating leases · equipment leases · business lease
Accelerated depreciation can be used for tax benefits early on. The double declining balance and units of production methods are two methods of accelerated depreciation.
asset depreciation · assets depreciation · fixed asset depreciation · depreciation of assets · asset depreciation software


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