CTE Task: Depreciation


In this task, students will practice calculating depreciation using various methods (e.g., straight-line, double-declining, and sum-of-the-years’ digits).


  • Career Cluster: Finance   
  • Program of Study: Accounting
  • Course name(s): Accounting II 
  • Main topic: Depreciation ​ 


Accounting II, Standard 9: Define depreciation in accounting contexts and determine the impact of depreciation on a variety of goods in different industries (i.e., manufacturing, agriculture, retail services, and more). For a selected firm in one of these industries, analyze and journalize acquisition, depreciation, and disposal of a plant asset, then calculate depreciation using the straight-line, declining balance, and sum-of-the-years’ digits methods.