DepreciationSpreading an asset's cost across the years it is used.Accounting & FinanceStraight lineEqual charge every year(Cost − residual) ÷ useful lifeSimple and predictableSuits assets used evenlyMost common in practiceReducing balanceFixed percentage of carryingvalueHigher charge in early yearsNever quite reaches zeroSuits assets losing value fastCommon for vehicles and ITTHE DIFFERENCE THAT MATTERSThe choice changes yearly profit but never the total charged overthe asset's life.Depreciation applies to tangible assets, amortisation to intangibles, anddepletion to natural resources.Depreciationlearnposters.com
Depreciation — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Depreciation poster

Straight line against Reducing balance, side by side.

Depreciation applies to tangible assets, amortisation to intangibles, and depletion to natural resources.

Questions about the Depreciation poster

What’s on the Depreciation poster?
Straight line against Reducing balance, side by side. Straight line: Equal charge every year; Straight line: (Cost − residual) ÷ useful life; Straight line: Simple and predictable; Straight line: Suits assets used evenly; Straight line: Most common in practice; Reducing balance: Fixed percentage of carrying value; Reducing balance: Higher charge in early years; Reducing balance: Never quite reaches zero; Reducing balance: Suits assets losing value fast; Reducing balance: Common for vehicles and IT; The choice changes yearly profit but never the total charged over the asset's life.. Depreciation applies to tangible assets, amortisation to intangibles, and depletion to natural resources.
Who is the Depreciation poster for?
Depreciation belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning financial accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Depreciation poster?
Depreciation is not a cash outflow. The cash left when the asset was bought. A wall chart earns its place by being glanceable from where the work is happening, so Depreciation belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Depreciation?
IFRS & GAAP, Accruals & Matching and Reading a Balance Sheet sit alongside Depreciation in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.IFRS & GAAPAccruals & MatchingReading a Balance Sheet
Is the Depreciation poster free to download and print?
Yes. Depreciation downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Depreciation poster print at?
Depreciation is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Depreciation loses nothing.Printing guide

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