Shown on the entities financial statements along with

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shown on the entities financial statements, along with the initial cost for the computer being depreciated. With assets like computers or other technology the useful life are low and subject to becoming obsolete. The accelerated technique of depreciation is very suitable for these types of assets. This type of depreciation technique is used when the entities estimates the assets useful life to be high in its beginning use and sharply declines as time passes. This would allow for a high deprecation amount in the early years of use. With how fast technology changes that may cause the assets to be upgraded or it becomes obsolete, the entities want to be able to deprecate the assets before that time. This also helps with estimating the cash flow produced by this type of assets when a higher depreciation amount is used in the assets early estimate useful life. Declining balance depreciation technique are accelerated depreciation methods that will recognize a declining depreciation expense account each accounting cycle by, a constant rate (%)
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rate to the book value of the asset at the beginning of the accounting cycle. The declining balance
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