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　　Types of depreciation methods:
　　资产折旧种类和需要注意的几点：
　　Straight-line depreciation
　　Sum-of-the-years’ digits
　　Declining balance
　　Units of production
　　Instructor’s tips:
　　Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.
　　The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.
　　Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset
　　Application of Effective interest method.
 
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