Abschreibungsarten

Abschreibungsarten, also known as depreciation methods, are accounting techniques used to systematically allocate the cost of a tangible asset over its useful life. This process reflects the gradual decrease in an asset's value due to wear and tear, obsolescence, or usage. Different methods exist to reflect varying patterns of asset consumption.

The most common method is straight-line depreciation. This method distributes the asset's cost evenly over its estimated useful life. The annual depreciation expense is calculated by subtracting the salvage value from the asset's cost and dividing by the number of years in its useful life. This results in a consistent depreciation charge each year.

Another common method is the declining balance method, specifically the double-declining balance method. This is an accelerated depreciation method, meaning it records higher depreciation expenses in the earlier years of an asset's life and lower expenses in later years. It applies a depreciation rate that is double the straight-line rate to the asset's book value (cost minus accumulated depreciation) at the beginning of the year.

Units-of-production depreciation is another type, where depreciation is based on the asset's usage rather than the passage of time. The depreciation expense is calculated by multiplying the depreciation rate per unit by the actual number of units produced or the hours used during the period. This method is suitable for assets whose wear and tear are directly related to their output or activity level.

The choice of depreciation method can impact a company's reported profits and tax liabilities. While straight-line is simpler, accelerated methods can offer tax benefits in the early years. Businesses must select a method that best reflects the asset's pattern of economic benefit consumption and consistently apply it.