Amortization

Amortization linear method disadvantage.It is the most simple and most often meeting calculation method.It results that during the real production equipment erratically (неравномерно) wears out at times.The rate size of depreciation does not change during all period of fixed assets exploitation.The rate of charge-off is slowed further, that provides the cost unit decline.Thus, depreciation is an ambivalent economic concept.Sam annual =.The annual sum of depreciation charges is determined by formula.Sam annual =* residual valuei.Actual products production in i year.