Accounting for IGCSE & O level - Accounting Procedures (Section 17 - No. 48)

What is the formula for calculating the annual depreciation expense using the straight-line method?
(Cost - Salvage Value) / Useful Life
Cost / Useful Life
(Cost - Accumulated Depreciation) x Depreciation Rate
Cost x Depreciation Rate

Explanation

The straight-line method spreads the cost over the asset's useful life.

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