Accounting for IGCSE & O level - Accounting Procedures (Section 19 - No. 39)

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

Explanation

The straight-line method allocates the cost of an asset evenly over its useful life, calculated as (Cost - Salvage Value) / Useful Life.

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