Most common depreciation techniques are depreciation on strsight line method and depreciation in written down value method. In a straight line method of depreciation an upward straight line is found where depreciation follows an equal proportional rate. On the other hand in written down value method of depreciation the amount of depreciation charged is less than the previous year. The annual dpereciation under the straight line method is a straight line parallel with the base line if we plot depreciation vs useful life of a product. On the other hand the accumulated depreciation under straight line method will an upward straight line. If we plot written down value s the useful life we will find a downward straight line with increasing of time. But in the method of written down value annual and accumulated depreciation will not be a straight line.
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