USCPA考试中，由于机考是随意抽选题目，因此考生不能偏重于某一个知识点，要全面掌握。高顿网校USCPA小编下面就来介绍一下资产折旧种类的相关知识点。
　　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.