https://gdpark.blog/tags/depreciation/Recent content in Depreciation on gdpark.blogHugoenSat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/corporate-finance-06-cash-flow-estimation/Sun, 04 Dec 2016 00:00:00 +0000https://gdpark.blog/posts/corporate-finance-06-cash-flow-estimation/A casual walkthrough of cash flow estimation for investment evaluation — covering incremental flows, opportunity costs, sunk costs, depreciation, and more.https://gdpark.blog/posts/cfa-l1-09-property-plant-and-equipment-2-depreciation/Sun, 23 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-09-property-plant-and-equipment-2-depreciation/A casual breakdown of accounting depreciation for PPE — turns out it’s about spreading costs over useful life, not just saying an asset lost value.https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-10-property-plant-and-equipment-3-revaluation-model/IFRS lets you pick the Revaluation Model for PPE — and here’s why that’s a big deal (and a headache) compared to just sticking with the Cost Model.https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Sat, 29 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-11-property-plant-and-equipment-4-impairment/Breaks down PPE impairment — what ‘gone bad’ actually means, how US-GAAP’s two-step recovery test works, and where IFRS handles things differently.