A COMPARATIVE STUDY ON STRAIGHT LINE DEPRECIATION AND REDUCING BALANCE DEPRECIATION METHOD FOR VALUING PRINTING PRESS MACHINERY

A CASE STUDY OF RAMADAN PRINTING PRESS, BAUCHI

Abstract

The study looks at the comparative study on Straight Line Depreciation and Reducing Balance Depreciation method for valuing machinery of Ramadan Printing Press, Bauchi. An empirical research was used; ten (10) machines which were locally and internationally manufactured were sampled using Straight Line Depreciation and Reducing Balance Depreciation Method in assessing their value. The study reveals that i valuing machinery of printing press it is appropriate to rely on the Straight Line Depreciation Method.