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Depreciation is a critical concept in accounting and finance, representing the reduction in the value of an asset over time due to wear and tear, usage, or obsolescence. In business, proper calculation of depreciation ensures accurate financial statements and tax compliance. Two commonly used methods of depreciation are the Straight-Line Method (SLN) and the Declining Balance Method (DB). Each has distinct principles and applications, and both can be implemented efficiently in MS Excel for practical business purposes. The Straight-Line Method (SLN) is the simplest and most widely used depreciation method. It assumes that an __________ ___ ______ _____ _________ ____ ________ _________.
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