Straight-Line Depreciation
Students must master the simplest depreciation method by hand before comparing it to accelerated methods or building Excel schedules.
- ▶Calculate straight-line depreciation by hand for a single asset
- ▶Explain how straight-line depreciation affects the income statement and balance sheet over time
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Reconnect to Lesson 02's capitalization rule and surface the friction point that makes straight-line depreciation necessary
Introduction
Teach the straight-line method step by step with worked examples and visible intermediate values
Guided Practice
Add partial-year depreciation as a complication with reduced scaffolding
Independent Practice
Algorithmic practice on straight-line schedules with mastery target of 5 consecutive correct
Assessment
Short MCQ exit ticket on straight-line calculation and statement impact
Closing
Reflect on confidence, connect to the business problem, and preview double-declining balance