# Smartacus Study Sheet™: Depreciation Cramlet Review

Many college students use study sheets with notes and formulas to help them study. We've taken that concept and kicked it up a notch with embedded Cramlets™ to create a whole new way to learn.

The Smartacus Study Sheet™ is a new twist on this age-old study technique. Each one contains definitions, formulas, and explanations that you can use to prepare for your next exam. Further, it includes links to all the relevant Cramlets™ in case you need more than simple review.

The Smartacus Study Sheet™: Depreciation is the first of many of these Cramlets™. It features:

• definitions for key terms such as asset, depreciation, salvage value, and accumulated depreciation.
• sections for each depreciation method — straight-line, units of production, sum-of-the-years' digits (SYD), declining balance, and double declining balance. Each section gives explanation of how and when the method is used, the appropriate formula to use, and hot links to launch Bottomless Worksheets (if you need some extra practice) or the Cramlets™ that teach you that method (if you need a study it a bit more).
• more hot links to other Cramlets™ that might be helpful to understanding the topic. In this case, links are provided to review and study the balance sheet and to try the virtual depreciation consultant.

We predict that Smartacus Study Sheets™ will be among our most helpful Cramlets™ and, with depreciation being such a popular topic, that this Cramlet™ will be particular useful. The sheets themselves are free to all students to review and print, and all of the Cramlet™ links are available for free to every student with a free sign-up.

Appreciate depreciation,

Professor Cram

## One thought on “Smartacus Study Sheet™: Depreciation Cramlet Review”

1. Dear Professor,

What will be the impact of rule’s 78 on loan with long tenure/period and the total interest exceeded the principal amount. Are the borrower will pay extra?

Thanks