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The double-declining-balance method, or reducing balance method, [10] is used to calculate an asset's accelerated rate of depreciation against its non-depreciated balance during earlier years of assets useful life. When using the double-declining-balance method, the salvage value is not considered in determining the annual depreciation, but the ...
This method is most useful when there are only two reactants. One reactant (A) is chosen, and the balanced chemical equation is used to determine the amount of the other reactant (B) necessary to react with A. If the amount of B actually present exceeds the amount required, then B is in excess and A is the limiting reagent.
The following example assumes that a company purchases an asset for $1,000 which is depreciated for accounting purposes on a straight-line basis of five years of $200/year. The company claims tax depreciation of 25% per year on a reducing balance basis. The applicable rate of corporate income tax is assumed to be 35%, and the net value is ...
For financial reporting purposes, the two most popular methods of accelerated depreciation are the double declining balance method and the sum-of-the-years’ digits method. [1] For tax purposes, the allowable methods of accelerated depreciation depend on the tax law that the taxpayer is subject to.
Lean accounting methods have been developed in recent years to provide relevant and thorough accounting, control, and measurement systems without the complex and costly methods of manually driven ABC. Lean accounting is primarily used within lean manufacturing. The approach has proven useful in many service industry areas including healthcare ...
Relation between chemical reaction conversion selectivity and yield. In chemical reaction engineering, "yield", "conversion" and "selectivity" are terms used to describe ratios of how much of a reactant has reacted—conversion, how much of a desired product was formed—yield, and how much desired product was formed in ratio to the undesired product—selectivity, represented as X, S, and Y.
Reducing agents can be ranked by increasing strength by ranking their reduction potentials. Reducers donate electrons to (that is, "reduce") oxidizing agents, which are said to "be reduced by" the reducer. The reducing agent is stronger when it has a more negative reduction potential and weaker when it has a more positive reduction potential.
In physics, a mass balance, also called a material balance, is an application of conservation of mass [1] to the analysis of physical systems. By accounting for material entering and leaving a system, mass flows can be identified which might have been unknown, or difficult to measure without this technique.