For purposes of the units of production method ... The calculation for the declining balance method is current book value x depreciation rate, which in this case is 20%: $25,000 x ...

In this case, the depreciation expense is $1,000 in the final year. The units of production method assigns an equal expense rate to each unit produced. This method is most useful when an asset's ...

For purposes of the units of production method ... The calculation for the declining balance method is current book value x depreciation rate, which in this case is 20%: $25,000 x ...