“If you can’t describe what you are doing as a process,
you don’t know what you’re doing”
W. Edwards Deming

Accounting depreciation

Accounting depreciation – Initial balances and ongoing capital expenditure (This guide replaces the guide – Advanced depreciation using SUMIF)

Ongoing capital expenditure programmes give rise to modelling challenges when it comes to accounting depreciation. Care must be taken since assets start and stop depreciating at different times.

In this guide, we will also consider how to model accounting depreciation relating to a partially depreciated initial balance.

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