Products related to Depreciation:
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Depreciation and Capital Maintenance (RLE Accounting)
Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’.Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place.For many years accountants have dealt with depreciation and capital maintenance as a static problem.This volume recognizes its dynamic aspects.
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Pioneering Progress : American Science, Technology, and Innovation Policy
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The Economics of Inflation : A Study of Currency Depreciation in Post-War Germany, 1914-1923
The Economics of Inflation provides a comprehensive analysis of economic conditions in Germany under the Great Inflation and discusses inflationary conditions in general.The analysis is supported by extensive statistical material. * For this translation the author thoroughly revised the original work * Includes an appendix on German economic conditions in the years following the monetary reform, 1923-24
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Handbook of Research on Science Teacher Education
This groundbreaking handbook offers a contemporary and thorough review of research relating directly to the preparation, induction, and career long professional learning of K–12 science teachers. Through critical and concise chapters, this volume provides essential insights into science teacher education that range from their learning as individuals to the programs that cultivate their knowledge and practices.Each chapter is a current review of research that depicts the area, and then points to empirically based conclusions or suggestions for science teacher educators or educational researchers.Issues associated with equity are embedded within each chapter.Drawing on the work of over one hundred contributors from across the globe, this handbook has 35 chapters that cover established, emergent, diverse, and pioneering areas of research, including: Research methods and methodologies in science teacher education, including discussions of the purpose of science teacher education research and equitable perspectives; Formal and informal teacher education programs that span from early childhood educators to the complexity of preparation, to the role of informal settings such as museums; Continuous professional learning of science teachers that supports building cultural responsiveness and teacher leadership; Core topics in science teacher education that focus on teacher knowledge, educative curricula, and working with all students; and Emerging areas in science teacher education such as STEM education, global education, and identity development. This comprehensive, in-depth text will be central to the work of science teacher educators, researchers in the field of science education, and all those who work closely with science teachers.
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What is depreciation?
Depreciation is the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors. It is a method used in accounting to allocate the cost of an asset over its useful life. By recognizing depreciation expenses, a company can accurately reflect the decrease in value of its assets on its financial statements. Depreciation is important for businesses to properly account for the decrease in value of their assets and to accurately report their financial performance.
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What is the difference between calculated depreciation and accounting depreciation?
Calculated depreciation refers to the estimated reduction in the value of an asset over time, typically based on its useful life and salvage value. Accounting depreciation, on the other hand, is the systematic allocation of the cost of an asset to its useful life in the company's financial statements, following specific accounting rules and standards. While calculated depreciation is more of an estimation, accounting depreciation is a formal recognition of the reduction in the asset's value on the company's books.
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Why is the calculated depreciation lower than the accounting depreciation?
The calculated depreciation is often lower than the accounting depreciation because it is based on the asset's useful life and salvage value, while accounting depreciation may include additional factors such as tax regulations or management's discretion. Calculated depreciation follows a systematic method like straight-line or reducing balance, whereas accounting depreciation can be influenced by various accounting policies or methods chosen by the company. Additionally, accounting depreciation may consider impairment charges or revaluation of assets, leading to differences in the calculated and accounting depreciation figures.
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What are accumulated depreciation?
Accumulated depreciation is the total amount of depreciation expense that has been recorded for a fixed asset since it was acquired. It represents the total decrease in the value of the asset over time due to wear and tear, obsolescence, or other factors. Accumulated depreciation is a contra-asset account, meaning it is subtracted from the original cost of the asset to determine its net book value on the balance sheet. It is important for accurately reflecting the true value of the asset and for calculating depreciation expense for future periods.
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Handbook of Research on Science Teacher Education
This groundbreaking handbook offers a contemporary and thorough review of research relating directly to the preparation, induction, and career long professional learning of K–12 science teachers. Through critical and concise chapters, this volume provides essential insights into science teacher education that range from their learning as individuals to the programs that cultivate their knowledge and practices.Each chapter is a current review of research that depicts the area, and then points to empirically based conclusions or suggestions for science teacher educators or educational researchers.Issues associated with equity are embedded within each chapter.Drawing on the work of over one hundred contributors from across the globe, this handbook has 35 chapters that cover established, emergent, diverse, and pioneering areas of research, including: Research methods and methodologies in science teacher education, including discussions of the purpose of science teacher education research and equitable perspectives; Formal and informal teacher education programs that span from early childhood educators to the complexity of preparation, to the role of informal settings such as museums; Continuous professional learning of science teachers that supports building cultural responsiveness and teacher leadership; Core topics in science teacher education that focus on teacher knowledge, educative curricula, and working with all students; and Emerging areas in science teacher education such as STEM education, global education, and identity development. This comprehensive, in-depth text will be central to the work of science teacher educators, researchers in the field of science education, and all those who work closely with science teachers.
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Handbook of Research on Science Education : Volume III
Volume III of this landmark synthesis of research offers a comprehensive, state-of-the-art survey highlighting new and emerging research perspectives in science education. Building on the foundations set in Volumes I and II, Volume III provides a globally minded, up-to-the-minute survey of the science education research community and represents the diversity of the field.Each chapter has been updated with new research and new content, and Volume III has been further developed to include new and expanded coverage on astronomy and space education, epistemic practices related to socioscientific issues,design-based research, interdisciplinary and STEM education, inclusive science education, and the global impact of nature of science and scientific inquiry literacy. As with the previous volumes, Volume III is organized around six themes: theory and methods of science education research; science learning; diversity and equity; science teaching; curriculum and assessment; and science teacher education.Each chapter presents an integrative review of the research on the topic it addresses, pulling together the existing research, working to understand historical trends and patterns in that body of scholarship, describing how the issue is conceptualized within the literature, how methods and theories have shaped the outcomes of the research, and where the strengths, weaknesses, and gaps are in the literature. Providing guidance to science education faculty, scholars, and graduate students, and pointing towards future directions of the field, Handbook of Research on Science Education Research, Volume III offers an essential resource to all members of the science education community.
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Gender Differences in Technology and Innovation Management : Insights from Experimental Research
Even though the number of working women has steadily increased over the last few years, women are still significantly under-represented in STEM activities (i.e. mathematics, informatics, science and technology). In order to eliminate this under-representation, numerous education policies and corporate initiatives, particularly in the recent past, have been aimed at increasing women's enthusiasm for STEM activities and professions.According to the latest surveys, however, it is clear that these efforts have not yet led to the desired success.Compared to their male counterparts, women continue to do fewer STEM activities. One possible reason for this is that relatively little is yet known about the concrete impact of the above education policies on working with innovation and technology: What are the gender differences between women and men?Is it enough to recognize these differences, or should these differences ideally not only be recognized, but also treated appropriately or even encouraged? This anthology deals with current topics in technology and innovation management against the background of these and other gender-relevant aspects.Empirical analyses and experiments in collaboration with companies from various sectors provide a sound scientific basis on which new results and findings are presented: How do women and men deal with creativity and competition?How are technologies applied and how can differences in access to technology be deduced? Answers to these and other questions help decision-makers in politics and business to proactively use the differences between women and men to motivate women to work in the STEM field and to strengthen them by acknowledging existing differences.
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Makerspaces, Innovation and Science Education : How, Why, and What For?
This book provides an overview to a range of theories in science and technology that inform the different ways in which makerspaces can be educative.Makerspaces are an indispensable site for science, technology, engineering, and mathematics (STEM) instruction and pose novel risks and opportunities for STEM instruction.Educators are likely to reach towards activities that have a high degree of engagement, but this might result in observations like 'it looks like fun, but what are they learning?'. Beginning from the question of how we know what we know in science, the author asserts that understanding scientific knowledge requires us to know more than the abstract concepts typically presented in schools.The social and material aspects of knowledge are also important—these take the form of questions such as: What is the interplay between knowledge and power?How do we understand that we can have a ‘feel’ for materials and artefacts that we cannot completely describe in words?How do we know what ideas ought to be made real though technology and engineering?Significantly, this book also discusses the ethical dimensions of STEM education, in thinking about the kinds of STEM education that could be useful for open futures. This book will be useful to graduate students and educators seeking an expansive view of STEM education.More generally, these ideas outline a possible new strategy for a vision of school that is not merely training or preparing students for work.Education needs to also prepare students for sociopolitical participation, and with STEM being central to our contemporary lives, this book provides insights for how this can happen in makerspaces.
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What is depreciation and what is meant by a declining balance depreciation?
Depreciation is the gradual decrease in the value of an asset over time due to wear and tear, obsolescence, or other factors. Declining balance depreciation is a method of calculating depreciation where the asset's value decreases by a fixed percentage each year. This method typically results in higher depreciation expenses in the earlier years of an asset's life and lower expenses in later years.
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How to calculate the depreciation of a car through straight-line depreciation?
To calculate the depreciation of a car through straight-line depreciation, you first need to determine the initial cost of the car, including any additional costs like taxes or registration fees. Next, estimate the salvage value of the car at the end of its useful life. Then, subtract the salvage value from the initial cost to find the depreciable cost. Finally, divide the depreciable cost by the number of years in the car's useful life to determine the annual depreciation expense.
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How do you calculate the depreciation of a car through straight-line depreciation?
To calculate the depreciation of a car through straight-line depreciation, you would first determine the initial cost of the car. Then, you would subtract the car's estimated salvage value (the amount you expect to sell the car for at the end of its useful life) from the initial cost to find the depreciable cost. Next, you would divide the depreciable cost by the number of years in the car's useful life to find the annual depreciation expense. This annual depreciation expense would be the same for each year of the car's useful life, hence the term "straight-line" depreciation.
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Why is the calculated depreciation lower than the depreciation in the balance sheet?
The calculated depreciation is based on the estimated useful life of the asset and the method used for depreciation, such as straight-line or reducing balance method. It may be lower than the depreciation in the balance sheet if the company has chosen a more conservative approach to depreciation in their financial statements to account for potential fluctuations in the asset's value or to comply with accounting standards. Additionally, the company may have made adjustments for impairment or changes in the asset's useful life that are not reflected in the calculated depreciation.
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