1 hour







Mohammad Sartawi

Depreciation, Amortization and Depletion

Expected learning & outcomes

  • Appreciate the various contexts of depreciation and able to calculate the appropriate accruals
  • Utilize the most appropriate mathematical model for calculating depreciation in compliance to the taxation rules and regulations in their countries that can enable them maximize tax holiday
  • Apply the right depreciation calculation when preparing project feasibility study and appraisal

    Skills you will learn

    Compliance, Depreciation, Production management, Taxation

    About this course

    This course addresses the three important fixed production cost elements resulting from acquiring various assets including tangible assets (cost expressed as depreciation), non-tangible assets (cost expressed amortization) and non-renewable resources/ assets (cost expressed as depletion).To this extent , the course provides full explanations regarding asset acquisition costs, service life, economic life, depreciate amount, salvage/scrap value, book value, depreciation accruals, accumulated depreciation and other related concepts.

    To provide in-depth understanding, depreciation is considered in terms of its various contexts including decline in value, deterioration of assets, obsolescence, asset replacement and others. Taxation, depreciation and tax holiday are also considered showing various depreciation mathematical calculation models reflecting accelerated, decelerated and uniform depreciation. Detailed comparative calculations applying various models and procedures for different countries applying different depreciation/taxation rules for several assets are also presented.


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