You are on page 1of 2

Advantages Of Depletion Method

 It is easy for the computation of depreciation depending upon the production of output.

 It is a realistic method in the case of batch production.

 The efficiency of machine is construed for depreciation only on the basis of output.
Disadvantages
 It is time consuming approach in measuring depreciation

 Depreciation per unit is constant irrespective of the level of the production

You might also like