Capstone · Week 9
Depreciation & Asset Management
Build SLN and DDB schedules and let the user toggle methods. Link results to the Balance Sheet and Income Statement.
Review expectations on Rubrics.
What to include
Clarity and linkage
- Inputs: cost, salvage, life.
- Schedules for SLN and DDB methods.
- Toggle that feeds I/S and B/S correctly.
- Short note: which method fits your business and why.
Excel Requirements
Straight‑line vs. double‑declining balance
- SLN: annual depreciation = (cost − salvage) ÷ life; compute by period.
- DDB: rate = 2 ÷ life; depreciation = rate × beginning book value (stop at salvage).
- Link depreciation expense to the I/S; link ending net book value to the B/S.
- Method toggle: a single selector that drives which schedule feeds the statements.
Quality Checks
Math and links must reconcile
- Total SLN depreciation equals cost minus salvage over the full life.
- DDB never depreciates below salvage; final period adjusts if needed.
- I/S and B/S update correctly when switching methods.
Submission
What to turn in
- Excel file with SLN and DDB schedules, toggle, and linked statements.
- Short note (3–5 sentences) explaining your chosen method.