USCPA考試中，由于機考是隨意抽選題目，因此考生不能偏重于某一個知識點，要全面掌握。高頓網(wǎng)校USCPA小編下面就來介紹一下資產(chǎn)折舊種類的相關(guān)知識點。
　　資產(chǎn)折舊種類和需要注意的幾點：
　　Straight-line depreciation
　　Sum-of-the-years’ digits
　　Declining balance
　　Units of production
　　Instructor’s tips:
　　Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.
　　The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.
　　Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset
　　Application of Effective interest method.