SUM OF THE YEAR'S DIGITS Method of Depreciation

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  • เผยแพร่เมื่อ 1 ม.ค. 2025

ความคิดเห็น • 135

  • @AccountingStuff
    @AccountingStuff  4 ปีที่แล้ว +6

    That feeling when your Closing Book Value matches your Residual Value... 😌
    TIMESTAMPS
    00:00 - Intro
    00:10 - What is Depreciation?
    00:21 - What is the Sum of the Year's Digits Method?
    00:46 - Example
    01:22 - Step 1: Write Down What You Know
    01:49 - Step 2: Build a Depreciation Schedule
    02:24 - Step 3: Calculate the Depreciation Rate, Depreciation Expense, Accumulated Depreciation & Book Values
    02:53 - How to Calculate Sum of the Year's Digits Depreciation Rate
    04:48 - How to Calculate Sum of the Year's Digits Depreciation Expense
    07:48 - Sum of the Year's Digits Depreciation Graph

    • @mansoormagsi1752
      @mansoormagsi1752 4 ปีที่แล้ว

      Very thanks for above information

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      @@mansoormagsi1752 You're welcome :)

    • @HarshSingh-ll1sq
      @HarshSingh-ll1sq หลายเดือนก่อน

      man great content

    • @AccountingStuff
      @AccountingStuff  หลายเดือนก่อน

      @@HarshSingh-ll1sq Thanks! Glad you enjoyed it

  • @lisatree700
    @lisatree700 4 ปีที่แล้ว +17

    James,
    You should be paid very well for the knowledge you are sharing with others...you put many, many instructors to shame. I used to fear accountants at year end...your videos have made me so much less stressed ( I'm a bookkeeper). Thank you so much for helping us here on your channel. You are brilliant!

  • @thomasnithin21
    @thomasnithin21 4 ปีที่แล้ว +14

    Started from The Accounting Equation for Beginners video and made it here after watching 36 of your videos. You Legend James :) The marathon has come to an end and did not get sick of it.

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +4

      Very impressive, I hope you learnt a few things! If you have any feedback / suggestions I'd love to hear them

  • @qd7308
    @qd7308 4 ปีที่แล้ว +4

    I never realized accounting could be this interesting and easy. You totally change my perspectives.

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      Thanks, I'm happy that you're getting into it :)

    • @qd7308
      @qd7308 4 ปีที่แล้ว

      @@AccountingStuff 'getting', I am drowning into it. 🙌🏻🎀

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      @@qd7308 Nice one!

    • @qd7308
      @qd7308 4 ปีที่แล้ว

      @@AccountingStuff 🎀 Thanks

  • @srramen5997
    @srramen5997 หลายเดือนก่อน

    hands down this the the best educational channel worldwide

  • @zamf
    @zamf 4 ปีที่แล้ว +2

    Wow. I love that the video is divided into sections for better navigation. Great stuff. Also, great video once again.

  • @pseudomaxofficial
    @pseudomaxofficial 4 ปีที่แล้ว +2

    Thanks a lot! You're the best one discussing the foundation and basics of accounting. These are great refresher videos for me.

  • @stacey4078
    @stacey4078 4 ปีที่แล้ว +1

    LOVE your videos!! Some suggested topics:
    - Accounting Jargon: an overview of the common expressions and what they mean "P&L, COGS, Gross Profit versus Net Profit" etc.
    - SaaS accounting since there are so many software businesses these days
    - Interpreting Financial Statements....so what do they actually mean and what can we learn about the business from them?
    I have watched some other videos lately and yours are head and shoulders above all the others. I wish you much success and look forward to more videos to come!

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Stacy, thanks for your suggestions! Much appreciated :)

  • @fredmonicaannandale2134
    @fredmonicaannandale2134 6 หลายเดือนก่อน

    Thank you so much for all the financial accounting videos. I failed my exam last year coz the books does not explain as well as you. im writing exam again tomorrow and i feel so positive this time around thanks to you!

  • @koltonbutcher1033
    @koltonbutcher1033 4 ปีที่แล้ว +2

    I’m so happy your doing these

  • @hisokaamorou4211
    @hisokaamorou4211 2 ปีที่แล้ว

    Best Accounting Teacher!

  • @julserrano
    @julserrano 3 ปีที่แล้ว +3

    Who else watches the commercials to support James 😅

  • @martinlee1483
    @martinlee1483 4 ปีที่แล้ว

    Hi, I want to thank you for making these videos. Really informative and intuitive, you've made my lock down worthwhile. Thank you from New Zealand!!!!!

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Cheers Martin, glad you're enjoying them

    • @martinlee1483
      @martinlee1483 4 ปีที่แล้ว

      @@AccountingStuff Thanks man!!!

  • @moheuddin_sehab
    @moheuddin_sehab 4 ปีที่แล้ว

    Your videos are amazing. I mean the quality.. its just so eye pleasing

  • @shalizaanjum6286
    @shalizaanjum6286 4 ปีที่แล้ว

    Hi James ! Thank you for posting these videos that make accounting understandable and fun ! You are truly amazing ❤️❤️ please never stop posting these videos. I loved the video of your’s on Q&A on debit and credit. Could you please do more videos where you go through Questions ? Stay safe 🙏🏻💓 Hope you get the much deserving subscribers and success 💓

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Shaliza, thanks! I plan to release loads more videos :)

  • @morgantannery4382
    @morgantannery4382 4 ปีที่แล้ว +1

    Awesome videos! Keep up the great work.

  • @kunaalsharma3682
    @kunaalsharma3682 4 ปีที่แล้ว +2

    Verrrryyyyy helpfull!!! thank you

  • @MrUncleber
    @MrUncleber 3 ปีที่แล้ว

    So compare to the double declining balance method, the depreciation expense formula is different. SYD is the rate x (asset cost - residual value) which is a fixed depreciable cost. While the DDB is rate x the opening book value which is changing every year

  • @LukaszZKrakowa
    @LukaszZKrakowa 4 ปีที่แล้ว

    Superb video, as all of yours that I've seen.
    One suggestion and a big request to you - please explain in some of the next episodes why and when which of those depreciation methods should be used!
    Regards!

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Cheers mate, I'll take your suggestion on board :)

  • @Gar136
    @Gar136 4 ปีที่แล้ว

    Thanks for helping me with my homework again!!!

  • @marthaabera5797
    @marthaabera5797 2 ปีที่แล้ว

    May God bless you . Thank you so much.

  • @CollectWizdom
    @CollectWizdom ปีที่แล้ว

    Do more videos
    I like your explanations more than my teachers

  • @Beyazbulut961
    @Beyazbulut961 4 ปีที่แล้ว

    JAMES I LOVE YOUR CHANNEL :)

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      Cheers Beyaz, glad you're enjoying it :)

  • @ksiannoy
    @ksiannoy 4 ปีที่แล้ว

    Hey bro,,,,,👌👌👌
    You present every thing very simply,
    Thank You so much 😍😍

  • @pakovstheuniverse
    @pakovstheuniverse 4 ปีที่แล้ว +2

    Dude what software do you use for editing because your video is EPIC!!

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Pako, I edit in Final Cut Pro X

    • @SAYHOP
      @SAYHOP 4 ปีที่แล้ว

      I was wondering that too

  • @Radhis_Lil_Life
    @Radhis_Lil_Life 3 ปีที่แล้ว +2

    33.33% × 20000 = 6666 right? Ik it's just one digit wrong but its important coz its accs.. please correct me if I'm wrong

  • @Aarti_chahal
    @Aarti_chahal 6 หลายเดือนก่อน

    Thanks sir this concept is clear 😊

    • @AccountingStuff
      @AccountingStuff  6 หลายเดือนก่อน +1

      That's great to hear :)

  • @jenoyestewart1516
    @jenoyestewart1516 3 ปีที่แล้ว

    How do you arrive at the residual value and useful life?

  • @maxjointoyeurpro5994
    @maxjointoyeurpro5994 4 ปีที่แล้ว

    Merci beaucoup pour votre video top et le partage 👍😁👏

  • @cathtapang7376
    @cathtapang7376 4 ปีที่แล้ว

    *This is so helpful, thank you!*

  • @chef-malumcastroes
    @chef-malumcastroes 2 ปีที่แล้ว

    Equipment was purchased for R460, 000 with an estimated life of 10 years and a residual value of R19, 000. What is the depreciation expense for the first 5 years using each of the following separate depreciation methods?
    a. Double-declining balance (15)
    b. Sum of the years’ digits
    please help

  • @georgette963
    @georgette963 ปีที่แล้ว

    Hi! I would like to check the process when working with developers and thay buy Land. How to record Land and everything related to that subject. Thank you!

  • @afrimanga7598
    @afrimanga7598 ปีที่แล้ว

    So where do we put running cost ?

  • @devonpritsch
    @devonpritsch 3 ปีที่แล้ว

    In every other video I’ve looked at, they don’t start with the opening book value to calculate the first years depreciation expense. Why don’t you start the first year as 20,000? (The 25,000 - Salvage value)

  • @blast2686
    @blast2686 4 ปีที่แล้ว +1

    Can you make a video on *Consignment* ?

  • @r.a.p.h4481
    @r.a.p.h4481 4 ปีที่แล้ว

    Your Videos are totally Awesome!
    Looking forward for more :-)

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      Cheers mate! I'm working on more as we speak

  • @idaayla196
    @idaayla196 4 ปีที่แล้ว

    thank you so much for the videos !!!!very helpful

  • @angelnicoleorias8199
    @angelnicoleorias8199 ปีที่แล้ว

    your videos have actually been super helpful to me! a kindergartner can definitely understand this. i have a question, though. if, for instance, the residual value of the asset changed in year 3, let's say to $3,000, will the SYD also change? will it become 3*4/2=6 and the depreciation rate then becomes 3/6? or shall we just continue with the 3/15? i hope you'll be able to answer. thank you!!

  • @r.m7658
    @r.m7658 4 ปีที่แล้ว

    Such good content thank you for your videos! - suggestion - direct costing and allocation of overheads (variable/absorption costing methods!!)

  • @favourchristian7847
    @favourchristian7847 3 ปีที่แล้ว

    Very helpful thanks

  • @dagmawiwassie5620
    @dagmawiwassie5620 4 ปีที่แล้ว

    Great video. I would be grateful if you make a video about outsourcing and automation regarding accounting. I am currently a management major, and I am really interested in accounting. However, I am concerned about outsourcing and automation. Thank you.

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      Thanks, and cheers for your suggestion! I'll keep that in mind for future vids :)

  • @katiemangan99
    @katiemangan99 3 ปีที่แล้ว

    Video on capital allowance deductions and how to calculate them ?

  • @samuellabotchwey1946
    @samuellabotchwey1946 3 ปีที่แล้ว

    Hiii. What about reverse sum of years digits method?

  • @Khanbaba-kt8gz
    @Khanbaba-kt8gz 4 ปีที่แล้ว

    I have one question If James or anyone knows plz let me know.
    If I purchased a machine at the mid of the year than how I find the rate of that year ? Using SYD method ??

  • @thaiphi2446
    @thaiphi2446 4 ปีที่แล้ว

    How do you determine residual value?

  • @Teew31
    @Teew31 9 หลายเดือนก่อน

    What if the asset is sold for an estimated value instead of residual value

  • @rodolfotalanquines2647
    @rodolfotalanquines2647 4 ปีที่แล้ว

    Can you cover the internal control system and principles in internal control

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Rodolfo, thanks for your suggestion!

  • @nouranalantably6242
    @nouranalantably6242 4 ปีที่แล้ว

    why did you multiplied the SYD depreciation rate by the 20,000 not by the opening balance 18,333 in the next year?

  • @julekhachowdhury7692
    @julekhachowdhury7692 3 ปีที่แล้ว

    Thank you so much!!! I have an accounting exam tomorrow and was having a mental breakdown . Your video has saved me to a great extent

  • @anhlenguyen404
    @anhlenguyen404 ปีที่แล้ว

    perfect

  • @adesuhanda4562
    @adesuhanda4562 4 ปีที่แล้ว

    good mr. james

  • @josephcollier1028
    @josephcollier1028 4 ปีที่แล้ว

    Please make a video about no monetary exchanges with and without commercial substance (as well as with and without boot). It would be greatly appreciated.

  • @HOMEFOODMANIACS
    @HOMEFOODMANIACS 4 ปีที่แล้ว

    How are you james
    After a small gap I watched your video

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      All good here thanks, lockdown is slowly lifting in Canada atm

  • @idaayla196
    @idaayla196 4 ปีที่แล้ว

    can you please do a video about0-- property plan and equipment
    -- intangibles assets

  • @mayshaazreena8649
    @mayshaazreena8649 4 ปีที่แล้ว

    hey, can you do accounting on the financial statement for publication purpose :(

  • @hybridaccounts
    @hybridaccounts 2 ปีที่แล้ว

    My friend, I don't think that is the meaning of depreciation.
    Depreciation is simply the systematic allocation of the depreciable amount over the useful life of the asset.
    For example, obsolescence and wear and tear are reasons for impairment, not depreciation.
    How do you see this?

  • @cashstreak3451
    @cashstreak3451 4 ปีที่แล้ว

    Hi James,
    I have a truck for a business I purchased in 2019, how do I find out the residual/salvage value of the vehicle.
    Best - appreciate it in advance.

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      That depends... which accounting standards are you using?

    • @cashstreak3451
      @cashstreak3451 4 ปีที่แล้ว

      What do you mean? You mean US GAAP or intern. GAAP?
      I live in the states and use accrual method .

  • @zamf
    @zamf 4 ปีที่แล้ว

    Can you make a video about accounting for foreign currencies and gain/loss from foreign exchange? Also, about buying assets using foreign currency.

  • @koltonbutcher1033
    @koltonbutcher1033 4 ปีที่แล้ว

    Rolling retained earnings from book to tax?

  • @GreenAlienGirl03
    @GreenAlienGirl03 4 ปีที่แล้ว +1

    Love all your "stuff". Any chance that Paypal payment can be added as an option in the store?

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว

      Thanks, I'm glad you're enjoying the vids! I added Paypal to the store today :)

    • @GreenAlienGirl03
      @GreenAlienGirl03 4 ปีที่แล้ว

      @@AccountingStuff Got my "stuff" downloaded. Thanks

  • @shaunjmurro
    @shaunjmurro 3 ปีที่แล้ว

    Can you do one with do plant machinery in construction please

  • @saqibrahman1016
    @saqibrahman1016 4 ปีที่แล้ว

    Hi Sir! Sir, I would like to know about accounting related to construction business.

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Saqib, thanks for your suggestion!

  • @editsbyrafayyy
    @editsbyrafayyy 4 ปีที่แล้ว +1

    Ayo nicee.

  • @josicatimuaydatuwata5909
    @josicatimuaydatuwata5909 10 หลายเดือนก่อน

    Allow me to use your example on our reporting.

  • @mwatumramadhan5701
    @mwatumramadhan5701 3 ปีที่แล้ว

    How did you get the depreciation to be 12000

  • @sasha.elaine
    @sasha.elaine หลายเดือนก่อน

    Thx

  • @surajroy8024
    @surajroy8024 4 ปีที่แล้ว

    Which Accounting Body are you member of?

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      the ICAEW

    • @surajroy8024
      @surajroy8024 4 ปีที่แล้ว

      @@AccountingStuff I am in 12th std and after 12th I also want to become CA so which is better ACCA or ICAEW ?

  • @sidsilver3222
    @sidsilver3222 4 ปีที่แล้ว

    Which University your Graduate From

    • @AccountingStuff
      @AccountingStuff  4 ปีที่แล้ว +1

      Hey Sid, I graduated from Bristol (UK)

  • @rojdaerkol5959
    @rojdaerkol5959 3 ปีที่แล้ว

    👍👍👍👍👍👍👍👍👍

  • @bonglacamento9445
    @bonglacamento9445 4 ปีที่แล้ว +2

    I actually find him attractive 🥰

  • @warrenkristborja3520
    @warrenkristborja3520 3 ปีที่แล้ว

    great video, clear explanation. it's just that the tone of your voice make accounting looks and sounds scary, difficult, and unfriendly.

  • @mansoormagsi1752
    @mansoormagsi1752 4 ปีที่แล้ว

    Plz speak slowly 🙏 from pakistan requested sir pl

  • @noorkriko5705
    @noorkriko5705 2 ปีที่แล้ว

    I’m passing my exams because of you. Thank you!🥹