18.5.2 - Written Down Value (WDV) Method
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Practice Questions
Test your understanding with targeted questions
What is the formula for calculating depreciation using the WDV method?
💡 Hint: Think about what factors you need to multiply.
What happens to the book value after calculating depreciation?
💡 Hint: After calculating, what do you do next?
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Interactive Quizzes
Quick quizzes to reinforce your learning
What method calculates depreciation based on a fixed percentage of book value?
💡 Hint: Remember the method that focuses on the value at the year start.
In the first year of using WDV, will depreciation usually be higher or lower than a straight-line approach?
💡 Hint: Think about how quickly assets lose value initially.
2 more questions available
Challenge Problems
Push your limits with advanced challenges
An equipment valued at $20,000 has a depreciation rate of 15%. What will the book value be after three years?
💡 Hint: Apply the percentage decrease each year to the updated book value.
A fleet of vehicles are bought for $150,000 and depreciate at 25%. If after one year the company wants to sell them, what will be their value?
💡 Hint: What is 25% of the total value?
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