Health and sefteay Essay Example | Topics and Well Written Essays - 4500 words

Health and sefteay - Essay Example 2. Declining Balance Depreciation Method. This is an accelerated depreciation technique that calculates twice the value of the asset every year as an expense as compared to the straight-line method. The method is precise when the asset is expected to generate large revenues in its early life. The book value used in this method at the beginning of the depreciation year is the original cost of the asset while later in the year it is equivalent to the original cost less the accumulated depreciation. 3. Sum of the Years Digits (SYD) Method. This is also an accelerated technique for calculating the depreciation of an asset. It involves summing up the expected life of the asset for each consecutive depreciating year. For n years, the formula would be SYD = n (n + 1)/2. The depreciation is then calculated by multiplying the total depreciable amount of useful life of the asset by the remaining useful life divided by the SYD. The straight-line method is different from the other two techniques in that the amount of the deduction for depreciation is similar for each year of the life of the asset. This ensures that the method prevents bias in situations in which the depreciation pattern or the economic benefits of the asset are difficult to estimate. Hence it is most applicable where the useful life of the asset is long and when the economic benefits of the asset are difficult to estimate. The declining balance depreciation method is also referred to as double declining balance rate and it varies from the other methods in that it allows for larger amounts of depreciation during the early life of the asset as compared to later. It is most applicable when the asset is expected to generate a greater income during its early useful life. The Sum of the Years Digits (SYD) Method is different from the other two methods in that the numbers assigned to the consecutive useful years of the asset are summed up. For ‘n’ useful years, the sum of the

Dream for Case Study Essay Example | Topics and Well Written Essays - 5000 words

Dream for Case Study - Essay Example Once I am up, everything in the room appears in miniature, and perhaps even gets smaller as I struggle to find my school uniform. When I eventually find my school uniform it is, of course, too small. I tuck it under my arm and leave my bedroom - only just managing to fit through the door. I call out to my mother, telling her that my clothes have shrunk. I feel as though my mother must have done something wrong the last time she washed my uniform, and expect her to somehow be able to fix the problem. As I walk down the hallway of the house that leads to the dining room, the hall begins to shrink, and it seems to get longer and longer. The hallway stretches out for about 800 metres, and at different times I feel tired and disillusioned and feel as though I may never reach the end. As I walk I continue to call out to my mother. At first I am angry, then sad, then pleasant, trying different strategies that I feel might get her attention. I feel aware that she can hear me - but is just ignoring me. There are wild cats running back and forth across the hallway in front of me, going from rooms on one side of the hall, into rooms on the other. The cats are mangy and feral and look very startled to see me. At one time I can see around five of them gathered at the end of the hallway in the distance - but by the time I am near to the end they have scurried away. I am glad they are gone because, even though they seemed afraid of me, I was equally wary of them. I notice clumps of cat hair on the floor and think that the cats must have had a fight in the hallway. I feel even more relieved that they are gone. Eventually I reach the dining room door and squeeze through. Once inside the dining room, everything appears relatively normal. I am still fully grown, but the room is its normal size, and so are my parents, who are both at the table eating their breakfast. I hold up my tiny school uniform and try to tell my mother it has shrunk - but can't speak. She looks up and sees me holding the uniform and looks angry. She stands up and slams her hand down on the table, saying "What have you done, mister" My father looks up disapprovingly and shakes his head, then returns to eating his breakfast. He is eating sausages and eggs, and I notice he is trying to cut them up using a tiny, miniature knife and fork. I look down and notice his right hand shrinking. I think: 'Oh no, he's shrinking too - it's starting again.' I look away and try to pretend I didn't see it. I am scared my mother will blame me for shrinking him. My mother grabs the uniform off me and throws it in the garbage disposal. When she turns on the garbage disposal it makes a loud shriek - like a woman screaming in agony - but noone seems to notice the sound except me. My mother says: "You will just have to go to school naked - again." I look down and realise that I have no clothes on and panic and feel embarrassed, then I notice that she said 'again' - and feel even more humiliated. I start struggling to recall when I had previously been to school naked - but can't remember any such incident. I start to feel compelled to correct my mother, and explain that I had never been to school without my clothes on - but she refuses to listen and gets angry - telling me to hurry up and eat my breakfast. I steal a glance at my father and his hand is back to normal, I feel relieved and start to eat my breakfast - which is also sausages and eggs. As I start to eat, it