Method- Straight Line Method

Equipment Computer
Cost ₱25,000.00

Life 10

Salvage ₱5,000.00

Period Depreciation Expense Balance

1 ₱2,000.00 ₱23,000.00
2 ₱2,000.00 ₱21,000.00
3 ₱2,000.00 ₱19,000.00
4 ₱2,000.00 ₱17,000.00
5 ₱2,000.00 ₱15,000.00
6 ₱2,000.00 ₱13,000.00
2 ₱2,000.00 ₱11,000.00
8 ₱2,000.00 ₱9,000.00
9 ₱2,000.00 ₱7,000.00
10 ₱2,000.00 ₱5,000.00
 Method Double-Declining Method
Equipment Computer
Cost ₱25,000.00
Life 22
Salvage Value ₱5,000.00

Period Depreciation Expense Balance

1 ₱1,666.67 ₱23,333.33
2 ₱1,555.56 ₱21,777.78
3 ₱1,451.85 ₱20,325.93
4 ₱1,355.06 ₱18,970.86
5 ₱1,264.72 ₱17,706.14
6 ₱1,180.41 ₱16,525.73
7 ₱1,101.72 ₱15,424.02
8 ₱1,028.27 ₱14,395.75
9 ₱959.72 ₱13,436.03
10 ₱895.74 ₱12,540.30
11 ₱836.02 ₱11,704.28
12 ₱780.29 ₱10,923.99
13 ₱728.27 ₱10,195.72
14 ₱679.71 ₱9,516.01
15 ₱634.40 ₱8,881.61
16 ₱592.11 ₱8,289.50
17 ₱552.63 ₱7,736.87
18 ₱515.79 ₱7,221.08
19 ₱481.41 ₱6,739.67
20 ₱449.31 ₱6,290.36
21 ₱419.36 ₱5,871.00
22 ₱391.40 ₱5,479.60
23 ₱365.31 ₱5,114.30
24 ₱114.30 ₱5,000.00
25 ₱0.00 ₱5,000.00
26 ₱0.00 ₱5,000.00
27 ₱0.00 ₱5,000.00
28 ₱0.00 ₱5,000.00
29 ₱0.00 ₱5,000.00
30 ₱0.00 ₱5,000.00
 Method Sum-of-the-Years-Digit
Equipment Computer
Cost ₱25,000.00
Life 7
Salvage Value ₱600.00

Period Depreciation Expense Balance

1 ₱6,100.00 ₱18,900.00
2 ₱5,228.57 ₱13,671.43
3 ₱4,357.14 ₱9,314.29
4 ₱3,485.71 ₱5,828.57
5 ₱2,614.29 ₱3,214.29
6 ₱1,742.86 ₱1,471.43
7 ₱871.43 ₱600.00