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.
Depreciation is always charged on fixed assets and it does not has any relation with individual or company status.
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.
Debit depreciation accountCredit accumulated 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.
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.
Depreciation is always charged on fixed assets and it does not has any relation with individual or company status.
No relation is there power factor is a unit less quantity.
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
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.
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.
Sun Protection Factor
epidermal growth factor
Common factor
greatest common factor
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 principles dictate that an asset's cost should be expensed over its useful life
Power factor = cos (angle)PF=cos @