Excerpt from Depreciation Problems The procedure under either method is approximately the same. Only from an accounting viewpoint is there any distinction worth noting: under the straight line method the annual allow ance for depreciation is Obtained from only one source, ' or from charges to the operating expenses alone; under the sinking fund method the annual allowance is obtained from two sources, or partly from charges to the operating expenses and partly from the interest received for the use of depreciation balances. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.