What Are the Different Ways to Calculate Depreciation?
You can find the detailed table in Publication 946, How to Depreciate Property, with the updated 2019 version expected soon. When your business purchases a big-ticket item such as a vehicle, a building, or equipment, you won’t be able to expense it immediately. Depreciation is how an asset's book value is "used up" as it helps to generate revenue. In the cash flow statement template for excel case of the semi-trailer, such uses could be delivering goods to customers...