Question on: SS1 Accounting - Methods of Calculating Depreciation

A machine costs N500,000 and has an estimated useful life of 10 years. Using the straight-line method, what is the annual depreciation charge?

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To calculate the annual depreciation charge using the straight-line method, we need to divide the cost of the machine by its estimated useful life:

Annual depreciation charge = Cost of machine / Estimated useful life

Annual depreciation charge = N500,000 / 10 = N50,000

Therefore, the annual depreciation charge using the straight-line method is N50,000.

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