Question

if value of the article decreases so the rate of depreciation are is taken as​

Answer 1

The depreciation rate can also be calculated if the annual depreciation amount is known. The depreciation rate is the annual depreciation amount / total depreciable cost. In this case, the machine has a straight-line depreciation rate of $16,000 / $80,000 = 20%.

Answer 2

Answer:

For example, if the present value of an article is decreasing by a fixed rate r% per year, then in the formula r is replaced by – r. Plese Mark me as brilliants