Non-linear depreciation of fixed assets by depreciation fund technique

The article describes a new non-linear method for calculating depreciation of fixed assets in accounting practice, which, in contrast to the traditionally used methods, uses market data. The depreciation fund method is implemented using the built-in financial functions of Microsoft Excel. An example of a step-by-step calculation of annual depreciation deductions for a specific car is given. It is shown that the calculation of car depreciation by this method is facilitated due to the values of the nonlinearity parameter (percentage of the depreciation fund) available in the specialized literature.