Chapter IX

1. What are the usual factors which enter into the calculation of depreciation charges under most methods?

2. Name and subclassify the four general methods of calculating depreciation charges.

3. Explain and give the essential characteristics of each of the methods used for estimating depreciation.

4. What is meant by condition per cent?

Chapter X

1. Name the causes of depreciation as viewed from the aspect of time. As viewed from the aspect of service.

2. What is the ideal basis for distributing the depreciation charge?

3. Discuss the advantages and disadvantages of the various depreciation methods as outlined in [Chapter IX], and state the conditions under which each method might work to advantage.

4. Should stability of income on the investment be considered in commercial valuations?