FAR CPA Exam: Mastering Depreciation Methodology

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On the FAR CPA Exam, you should be familiar with both the units of production method and depletion methodology. The units of production will generally apply to the estimated production capacity of an asset that is expressed in rates per hour or rates per unit. Depletion is the same concept as depreciation; however, it is applied to the cost of wasting natural resources such as oil, minerals, and gas.

[@tenatra]

30000-5000=25000
25000/5000=5
900x5= $4500
You are showing 900x50, which would be $45,000.....
Ok. I'll go ahead and ignore this tutorial. Lol.