Depreciation expense can be a big portion of a company’s total expense. And since expenses decrease income, it affects the overall value of a company. Understanding what it is and the methods can help ...

What is depreciation? Learn how it works, the main methods and how it impacts your business taxes and accounting.

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

The Sinking Fund Method helps firms depreciate assets while accruing funds to replace them efficiently. Explore its workings and advantages for asset management.

In practice, depreciation does not eliminate tax cost over time. It merely redistributes it. When an asset is eventually disposed of, depreciation recapture comes into play, a mec ...