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An Introduction to Depreciation

This lesson is an introduction to the basic concept of depreciation. It discusses depreciation as an expense, how to determine the cost, or basis, of an asset, and the balance sheet treatment of depreciable assets. It does not discuss the different methods of depreciation. That is dealt with in another lesson, Methods of Depreciation.

Lesson Completion Time

30 minutes
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Lesson Authors

Lesson ID

ACCT05