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The depreciation factor in relation to lighting refers to the reduction in luminous output of a lighting fixture over time due to factors such as lamp aging, dirt accumulation, and environmental conditions. It quantifies how much the effective illumination decreases compared to the initial brightness. This factor is crucial for ensuring that lighting designs maintain adequate illumination levels throughout their lifespan, necessitating periodic maintenance or replacement of fixtures. Understanding the depreciation factor helps in planning for energy efficiency and optimal lighting performance.

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Is depreciation charged on current assets or not when tax payer is individual?

Depreciation is always charged on fixed assets and it does not has any relation with individual or company status.


Distinguish between depreciation policy and the concept of depreciation?

Depreciation policy is management thing that what depreciation method to use and how much depreciation to charge to each asset. Depreciation concepts are concepts which govern the depreciation process which management cannot change they are universal rules to follow depreciation that how straight line depreciation work etc.


What is the entry for accumulated depreciation?

Debit depreciation accountCredit accumulated depreciation


What is the activity method of depreciation?

The activity method of depreciation calculates an asset's depreciation based on its usage or production levels rather than a fixed time period. This method allocates costs based on the actual activity, such as hours used or units produced, providing a more accurate reflection of the asset’s wear and tear. It's particularly useful for assets whose value diminishes in relation to their operational output. This approach ensures that depreciation aligns with the asset's contribution to revenue generation.


What are the reason for charging depreciation?

The Reasons why Depreciation are Charged are as follows:It help as a replacement of assets.It reduces tax paid on profit.It follows the marching concept which states that, the cost of an assets are spread over its useful life.

Related Questions

Is depreciation charged on current assets or not when tax payer is individual?

Depreciation is always charged on fixed assets and it does not has any relation with individual or company status.


What is the relation between power factor and frequency for purpose of parallel operation of alternator?

No relation is there power factor is a unit less quantity.


How do you calculate GDP mp?

You have to know that Gross includes Depreciation... And market price includes all the taxes... So...for calculation.. You have to add depreciation to domestic income, i.e; NDP at FC + depreciation....you will now get GDP at FC... Factor cost doesn't include Net Indirect TAX...so you have to add that...and you'll get the answer.... NDP at FC + depreciation + NIT = GDP at MP


How do you calculate luminaire dirt-depreciation factor?

The luminaire dirt-depreciation factor is calculated by estimating the reduction in light output due to dirt accumulation on the luminaires over time. This involves assessing the initial luminous output of the luminaire and determining the expected maintenance schedule for cleaning or replacing fixtures. The dirt depreciation factor can be expressed as a percentage, representing the ratio of the maintained luminous output to the initial output, typically derived from empirical data or established maintenance guidelines. Regular monitoring and cleaning can help mitigate this factor and maintain effective illumination levels.


How are accumulated depreciation and depreciation related?

Accumulated depreciation and depreciation are related with each other as depreciation is annual expense while accumulated depreciation is the sum of all annual depreciation expenses.


What does SPF stand for in relation to sunscreen?

Sun Protection Factor


What does egf stand for in relation to the skin?

epidermal growth factor


What is 5 in relation to the numbers 15 and 20?

Common factor


What is the GCF in relation to prime factorization?

greatest common factor


How are accumulated depreciation and depreciation expensese related?

Accumulated depreciation and depreciation are related with each other as depreciation is annual expense while accumulated depreciation is the sum of all annual depreciation expenses.


What does the relevant factor in computing depreciation include?

What principles dictate that an asset's cost should be expensed over its useful life


What is Relation between loss angle and Power factor?

Power factor = cos (angle)PF=cos @