The sinking fund method is one of several advanced methods of depreciation that are more complex than the familiar straight-line and declining-balance methods. The method is seldom used, because it's ...

The Sinking Fund Method helps firms depreciate assets while accruing funds to replace them efficiently. Explore its workings and advantages for asset management.

Over time, the value of a business's assets decreases. This is referred to as the depreciation of assets, which is how businesses determine the value of physical or tangible assets throughout their ...

What is depreciation? Learn how it works, the main methods and how it impacts your business taxes and accounting.

A decision to use bond issues to fund utility repairs and replacements — rather than building a depreciation fund over time — is the reason Columbia hasn’t had a depreciation fund for at least 30 ...