Finish Your Asset Register, Compare Methods, and Finalize Your Recommendation

In Lesson 08, your team set up the workbook and entered the asset register. Today, you will finish the depreciation schedule, complete the method comparison, write a final evidence‑based recommendation, and get peer feedback before Lesson 10 presentations.

What You Will Accomplish Today

Workbook Completion

Finish Depreciation Schedule for all assets
Complete Method Comparison sheet (SL vs. DDB)
Verify all Book Value check columns pass
Ensure formulas link correctly across sheets

Recommendation & Feedback

Write final recommendation (claim + 3+ evidence numbers)
Include one honest risk/limitation
Exchange peer critique with another team
Revise workbook and recommendation based on feedback

Business Objectives

Defend a depreciation policy that fits your group's assets
Show how your method choice impacts expenses and book value over time
Prove your workbook is trustworthy with check columns and linked formulas
Use peer feedback to strengthen your analysis before presentations

Workbook Objectives

Complete Depreciation Schedule for all asset classes
Build Method Comparison sheet with side-by-side totals
Verify Book Value = Cost − Accumulated Depreciation on every row
Finalize Recommendation sheet with cited workbook numbers

Workbook Structure — Same as Lesson 07 & 08

Do not rename sheets or change the column order. Your workbook must still have these four sheets in this exact order.

	A	B	C
1	Sheet Name	Purpose	Key Columns / Fields
2	1. Asset Register	List every asset with cost, life, salvage, and method	Asset ID, Description, Cost, Useful Life, Salvage Value, Method, Depreciable Base
3	2. Depreciation Schedule	Annual depreciation, accumulated depreciation, and book value	Year, Beginning BV, Depreciation Expense, Accum. Depr., Ending BV, Check
4	3. Method Comparison	Side-by-side comparison of two methods	Year, SL Total Expense, DDB Total Expense, SL Total BV, DDB Total BV, Difference
5	4. Recommendation	Written claim, evidence, and risk statement	Claim, Evidence (cite 3+ numbers), Risk/Limitation, Final Recommendation
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Workflow Today (50 min)

Open and verify your Lesson 08 workbook (5 min)
Make sure your file is saved correctly: Unit08-[GroupName]-Team[Letter]-M1.xlsx. Confirm Asset Register is complete.
Finish Depreciation Schedule (15 min)
Extend the schedule for all asset classes. Link Year 1 Beginning BV to Asset Register Cost. Verify the Book Value check column says "OK" for every row.
Complete Method Comparison (10 min)
Calculate total annual depreciation expense and total book value for both methods side by side. Highlight the year where DDB crosses over to straight-line if applicable.
Write final recommendation (10 min)
Use the structure below. Cite at least three specific workbook cells/numbers. Include one risk and explain why your choice still makes sense.
Peer critique and revision (7 min)
Exchange workbooks with one other team. Use the peer critique table below. Give one strength and one improvement suggestion for each category.
Teacher check-in (3 min)
Your teacher will verify your workbook and recommendation against the Milestone 2 acceptance criteria below.

Recommendation Structure — Use This Exact Format

Your recommendation must follow this four-part structure. Every number you cite must come directly from your workbook.

	A	B	C
1	Section	Requirement	Example
2	Claim	One clear, specific depreciation policy recommendation	We recommend straight-line depreciation for all kitchen equipment and double-declining balance for POS systems.
3	Evidence	At least 3 cited numbers from your workbook	By Year 3, straight-line gives us $18,500 in accumulated depreciation for espresso machines (Cell D12), while DDB gives $24,800 (Cell H12). Our total book value for all assets in Year 5 is $42,300 with SL (Cell F28).
4	Risk/Limitation	One honest downside of your recommendation	The downside is that DDB will lower our net income in the first two years, which could make initial profit reports look weaker to investors.
5	Final Recommendation	Why your choice still makes sense despite the risk	Even with lower early profits, we recommend this mix because it matches how our assets actually lose value: kitchen equipment holds value steadily, while POS technology becomes obsolete quickly.
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Peer Critique Guide — Give Specific, Kind, and Helpful Feedback

When reviewing another team's work, name one clear strength and one concrete improvement suggestion for each category below. Do not just say "good job" or "fix this" — be specific!

	A	B	C
1	Category	Strength to Name	Improvement to Suggest
2	Workbook Accuracy	One formula or calculation that is clearly correct	One row or sheet where the Book Value check might be wrong
3	Evidence Chain	One place where numbers connect from register to schedule	One place where a formula link is missing or unclear
4	Recommendation Clarity	One sentence that is specific and easy to understand	One claim that needs more cited numbers to feel convincing
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Peer Feedback Rules

Start with a strength before suggesting improvements
Point to specific cells or sentences, not vague feelings
Ask questions if something is confusing ("How did you calculate this number?")
After receiving feedback, your team must make at least one visible revision

Milestone 2 Acceptance Criteria

Your team must meet all of these before leaving class today:

☐Depreciation Schedule complete for all assets — Every asset has annual depreciation, accumulated depreciation, and ending book value calculated for all years.
☐Book Value check column passes for every row — Every "Check" cell confirms Book Value = Cost − Accumulated Depreciation (or Beginning BV − Depreciation + ...).
☐Method Comparison sheet complete — Side-by-side totals for SL and DDB depreciation expense and book value each year.
☐Final recommendation written with 3+ cited numbers — Claim, evidence (3+ numbers from specific cells), risk/limitation, and final justification.
☐Peer critique completed and at least one revision made — You have given feedback to another team and revised your own work based on the feedback you received.

End-of-Class Checklist

Workbook saved with updated version number: Unit08-[GroupName]-Team[Letter]-M2.xlsx
File uploaded or submitted to your teacher's collection point
Every team member can explain the recommendation and cite at least one supporting number
Team knows what must be ready for Lesson 10: final workbook polish and presentation notes

Project Rubric Preview

This rubric will be used for your final Lesson 10 presentation. Milestone 2 focuses on workbook completion and recommendation quality.

	A	B	C
1	Criteria	Weight	What We Look For
2	Asset Register Accuracy	30%	All assets complete; formulas correct; book value verifies; no errors
3	Depreciation Method Application	25%	Methods calculated correctly; comparison clear; statement impact explained
4	Recommendation Quality	25%	Clear claim; strong evidence from workbook; thorough risk analysis
5	Professional Communication	20%	Clear writing; professional formatting; confident presentation
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Reflection

Lesson 09 Completion Reflection

Reflect on your learning journey and growth in the CAP framework

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UNDERSTANDING

What is the strongest part of your team's recommendation? Which three numbers are you most proud of citing, and why?

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TRANSFER

What was the most helpful feedback you received from peers? What revision did you make, and how did it improve your work?

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APPLICATION

What does your team need to polish or prepare for Lesson 10 presentations? Who is responsible for what?

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Progress: 0/3 reflections completed

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