Page 1 Depreciation Accounting CPT Section A: Fundamentals of Accounting. Chapter-5 : Depreciation Accounting Part 4: Methods of Depreciation/Sale of Fixed Asset CA. Poonam Patni Page 2 Depreciation Accounting CPT Section A: Fundamentals of Accounting. Chapter-5 : Depreciation Accounting Part 4: Methods of Depreciation/Sale of Fixed Asset CA. Poonam Patni The Topics Already covered in Part 2 Sum of Digits Method Differences between SLM & WDV Method Reducing Balance Method (WDV) Straight Line Method (SLM) Page 3 Depreciation Accounting CPT Section A: Fundamentals of Accounting. Chapter-5 : Depreciation Accounting Part 4: Methods of Depreciation/Sale of Fixed Asset CA. Poonam Patni The Topics Already covered in Part 2 Sum of Digits Method Differences between SLM & WDV Method Reducing Balance Method (WDV) Straight Line Method (SLM) The Topics Already covered in Part 3 Production Unit Method Machine Hour Rate Method Sinking Fund Method Annuity Method Page 4 Depreciation Accounting CPT Section A: Fundamentals of Accounting. Chapter-5 : Depreciation Accounting Part 4: Methods of Depreciation/Sale of Fixed Asset CA. Poonam Patni The Topics Already covered in Part 2 Sum of Digits Method Differences between SLM & WDV Method Reducing Balance Method (WDV) Straight Line Method (SLM) The Topics Already covered in Part 3 Production Unit Method Machine Hour Rate Method Sinking Fund Method Annuity Method Learning Objectives INSURANCE POLICY METHOD Pros. Cons. Example DEPLETION METHOD Pros. Cons. Example DOUBLE DECLINING METHOD Example SALE OF DEPRECIABLE ASSET Example Page 5 Depreciation Accounting CPT Section A: Fundamentals of Accounting. Chapter-5 : Depreciation Accounting Part 4: Methods of Depreciation/Sale of Fixed Asset CA. Poonam Patni The Topics Already covered in Part 2 Sum of Digits Method Differences between SLM & WDV Method Reducing Balance Method (WDV) Straight Line Method (SLM) The Topics Already covered in Part 3 Production Unit Method Machine Hour Rate Method Sinking Fund Method Annuity Method Learning Objectives INSURANCE POLICY METHOD Pros. Cons. Example DEPLETION METHOD Pros. Cons. Example DOUBLE DECLINING METHOD Example SALE OF DEPRECIABLE ASSET Example Insurance Policy MethodRead More