Related topics

Straight-Line, Modified Half-Year Convention

Straight-Line, Modified Half-Year Calculation

Straight-Line, Modified Half-Year Example

Straight-Line, Modified Half-Year Short-Year Calculation

Depreciation Method Field

Straight-Line, Modified Half-Year (Method SD)

Method SD is like the regular straight-line depreciation calculation in every way except that it uses the modified half-year averaging convention. It is a GAAP-approved method that allows for an even flow of depreciation over an asset's life.