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3 Tutorials that teach Depreciation
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Author: Virginia Coco

In this tutorial, the student will learn about depreciation.

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Notes on "Depreciation"

Terms to Know


The process of cost allocation to expense, of a plant asset over its useful life

Accumulated Depreciation

The total depreciation expense recorded to date in an asset’s life

Contra Asset

An account with a credit balance that follows the asset account that it offsets on the balance sheet

Source: All images created by Virginia Coco