1.

Straight-line depreciation: Allocates the same amount of depreciation expense

evenly over the useful life of the asset.

2. Declining balance depreciation: Applies a fixed depreciation rate to the asset's

decreasing book value each year, resulting in higher depreciation expenses
initially and gradually decreasing over time.

3. Sum-of-years'-digits depreciation: Allocates more depreciation expense in the

early years and less in the later years based on a fraction of the asset's
remaining useful life.

4. Units of production depreciation: Calculates depreciation based on the actual

usage or production of the asset, with higher expenses during periods of higher
activity.

5. Double declining balance depreciation: An accelerated method that applies a

depreciation rate double that of the straight-line method, resulting in a faster
reduction of the asset's book value.

6. MACRS depreciation: A tax-specific method used in the United States for certain
assets, employing predetermined tables and rules to calculate depreciation for tax
purposes.

7. Group depreciation: Applies the same depreciation rate to a group of similar

assets with the same useful life, simplifying the calculation process.

8. Composite depreciation: Groups multiple different assets together and applies a

single depreciation rate based on the average useful life of all assets in the
group.

9. Hybrid depreciation: Combines elements of different depreciation methods,

typically for specialized accounting purposes or specific asset scenarios.

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DO 197

COA - not exceeding 30% initial cost

Flooding
I, II, CAR, III

Findings

PSS

SHort Cagayan River, Abulug, Ilocos, Chiko...PSS

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