Units of Production - ACC 201, University of Kentucky

in Topic 8 (Video 6 of 8)

4 minutes

Units of production is as easy as straight line, but instead of using "years", we're going to use "units".

This Video Mentioned Some Formulas

Depreciable Base = Cost - Salvage Value

Units of Production Depreciation Expense = Units Produced * (Depreciable Base / Total Expected Units)

This is not different than straight line, except that instead of "years", we're using "units".

1	Acquisition Cost of Assets	13:23
2	Lump Sum Purchases	6:01
3	What is Depreciation?	11:23
4	Straight Line Depreciation	4:33
5	Double Declining Balance	13:58
6	Units of Production You are here.	3:43
7	Partial Year Depreciation	5:50
8	Capital vs. Revenue Expenditures	10:42

	Click Here to View All Topic 8 Problems at Once	View
1	The Effect of Amortization	Easy
2	The Effect of Capital vs Revenue Expenditures	Easy
3	Calculating Depreciation using DDB	Moderate
4	Change in Depreciation	Moderate
5	Failure to Record Depreciation	Moderate