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In principle, depreciation is nothing more than the loss in value of an investment, which must be documented annually in order to keep the balance sheet up to date. It will be crucial to first calculate the acquisition costs and then either calculate the annual straight-line depreciation or even determine and post the depreciation during the year. __________________________ 0:00 Introduction 0:41 What is depreciation? 2:33 Why is depreciation important? 3:27 Calculating and posting linear depreciation 5:52 Closing the depreciation account 7:24 Calculating depreciation during the year 9:24 Posting depreciation during the year 10:51 Calculating acquisition costs 14:18 Exercise for at home - Calculating acquisition costs ____________________________ #bwl #accounting #booking #tconts #shouldhave #simplyexplained #learningvideo #herrtafelschwamm ____________________________ I really hope that this video has helped you to understand the topic better 🙂 Since I am certainly not infallible, I am always grateful for praise and criticism so that I can do it either just as well or even better next time 😉 If you have any topic requests because you have a class test or an exam coming up or you simply want to know more about a specific topic, please write to me in the comments under the videos or directly by message on Instagram: @herrtafelschwamm / herrtafelschwamm Attached you will find a few playlists that might also help you. I will gradually expand the playlists, as I still have countless videos in my head that I would like to implement 😉 Videos on external accounting / posting records and posting on T-accounts: • Basics of external accounting... Exercises on external accounting as preparation for class tests: • Exercises on external accounting... Videos on cost and performance accounting (KLR): • Cost and performance accounting - From the... Videos on business administration: procurement and warehousing: • Business administration: procurement and warehousing - V... Videos on business administration: financing and investment • Business administration: investment and financing - A...