{"id":93853,"date":"2026-03-03T21:45:32","date_gmt":"2026-03-03T16:15:32","guid":{"rendered":"https:\/\/www.oliveboard.in\/blog\/?p=93853"},"modified":"2026-03-03T21:45:36","modified_gmt":"2026-03-03T16:15:36","slug":"depreciation-notes-for-jaiib","status":"publish","type":"post","link":"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/","title":{"rendered":"Depreciation &amp; its Accounting Notes, Important for JAIIB AFM"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#What_is_depreciation_and_why_is_it_important\" >What is depreciation and why is it important?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#Download_the_free_Depreciation_Notes_for_JAIIB_exam\" >Download the free Depreciation Notes for JAIIB exam.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#How_is_depreciation_recorded_in_accounting\" >How is depreciation recorded in accounting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#What_are_the_different_methods_of_depreciation\" >What are the different methods of depreciation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#What_is_replacement_of_fixed_assets_and_sinking_fund\" >What is replacement of fixed assets and sinking fund?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#How_is_depreciation_applied_to_intangible_assets\" >How is depreciation applied to intangible assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Depreciation is one of the most important topics for JAIIB, especially under the Accounting and Finance modules. Understanding depreciation helps you accurately calculate the cost of assets over time, match expenses with revenue, and ensure proper financial reporting. In banking and finance, this knowledge is critical because it impacts profit calculation, asset management, and decision-making for fixed asset replacement. In this blog, we have explain the topics related to depreciation and its accounting for the JAIIB AFM 2026 exam.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-depreciation-and-why-is-it-important\"><span class=\"ez-toc-section\" id=\"What_is_depreciation_and_why_is_it_important\"><\/span>What is depreciation and why is it important?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Depreciation is the decrease in the value of a tangible fixed asset over its useful life. It is necessary because assets lose value as they are used or become outdated. Accounting for depreciation helps businesses present a true picture of profits and ensures that enough funds are available for asset replacement.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Topic<\/strong><\/td><td><strong>Details<\/strong><\/td><\/tr><tr><td>Meaning of Depreciation<\/td><td>Decrease in the value of a fixed asset due to use, wear and tear, or time.<\/td><\/tr><tr><td>Causes of Depreciation<\/td><td>Physical wear &amp; tear, obsolescence, natural factors, legal or contractual limitations.<\/td><\/tr><tr><td>Need for Depreciation<\/td><td>Matching cost with revenue, correct profit calculation, proper asset valuation, planning for asset replacement.<\/td><\/tr><tr><td>Factors Affecting Depreciation<\/td><td>Cost of asset, useful life, residual value, chosen method of depreciation.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/jaiib-mock-test\/?ref=contac-nai-jaiib-psa\" target=\"_blank\" rel=\"noreferrer noopener\">Attempt A Free JAIIB Mock Test<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-download-the-free-depreciation-notes-for-jaiib-exam\"><span class=\"ez-toc-section\" id=\"Download_the_free_Depreciation_Notes_for_JAIIB_exam\"><\/span>Download the free Depreciation Notes for JAIIB exam.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The link to download the Depreciation notes for the <a href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-syllabus\/?ref=contac-nai-jaiib-dep\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB AFM 2026 exam<\/a> is provided below.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.oliveboard.in\/depreciation-and-its-accounting-notes\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">Download free pDF here<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-is-depreciation-recorded-in-accounting\"><span class=\"ez-toc-section\" id=\"How_is_depreciation_recorded_in_accounting\"><\/span>How is depreciation recorded in accounting?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In accounting, depreciation is recorded to reflect the expense of using an asset over time. It reduces the book value of the asset while showing it as a cost in the profit &amp; loss account. Proper entries ensure financial statements are correct and compliant.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Transaction<\/strong><\/td><td><strong>Accounting Entry<\/strong><\/td><\/tr><tr><td>Recording depreciation<\/td><td>Dr Depreciation Expense A\/C<br>Cr Accumulated Depreciation A\/C<\/td><\/tr><tr><td>Transferring to Profit &amp; Loss<\/td><td>Dr Profit &amp; Loss A\/C<br>Cr Depreciation Expense A\/C<\/td><\/tr><tr><td>Sale of asset<\/td><td>Dr Cash\/Bank A\/C<br>Dr Accumulated Depreciation A\/C<br>Cr Asset A\/C<br>Cr\/Dr Gain or Loss on Sale A\/C<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Also Attempt<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Test Name<\/strong><\/td><td><strong>Link<\/strong><\/td><\/tr><tr><td>JAIIB IE and IFS Mock Test<\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-indian-economy-financial-system-mock-test\/?ref=contac\" target=\"_blank\" rel=\"noreferrer noopener\">Attempt Now<\/a><\/td><\/tr><tr><td>JAIIB PPB Mock Test<\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-principles-practices-of-banking-mock-test\/?ref=contac\" target=\"_blank\" rel=\"noreferrer noopener\">Attempt Now<\/a><\/td><\/tr><tr><td>JAIIB AFM Mock Test<\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-accounting-financial-management-mock-test\/?ref=contac\">Attempt Now<\/a><\/td><\/tr><tr><td>JAIIB RBWM Mock Test<\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-retail-banking-wealth-management-mock-test\/?ref=contac\">Attempt Now<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-are-the-different-methods-of-depreciation\"><span class=\"ez-toc-section\" id=\"What_are_the_different_methods_of_depreciation\"><\/span>What are the different methods of depreciation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Depreciation can be calculated in multiple ways. Each method has its own advantages and is suitable for different types of assets. Here are the main methods:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-straight-line-method-slm\">1. Straight line method (SLM)<\/h3>\n\n\n\n<p>This method spreads the cost of the asset equally over its useful life.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Details<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>Formula<\/td><td>(Cost \u2013 Salvage Value) \u00f7 Useful Life<\/td><\/tr><tr><td>Advantages<\/td><td>Simple, easy to calculate, consistent expense each year<\/td><\/tr><tr><td>Disadvantages<\/td><td>Ignores actual usage or wear &amp; tear of asset<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-written-down-value-diminishing-balance-method-wdv\">2. Written down value \/ Diminishing balance method (WDV)<\/h3>\n\n\n\n<p>Here, depreciation is charged on the reducing book value of the asset each year.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Details<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>Formula<\/td><td>Book Value \u00d7 Depreciation Rate<\/td><\/tr><tr><td>Advantages<\/td><td>Matches actual usage better, higher depreciation in early years, tax benefits<\/td><\/tr><tr><td>Disadvantages<\/td><td>Complex calculations, depreciation decreases over time<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Also Check:&nbsp;<a href=\"https:\/\/www.oliveboard.in\/jaiib-exam-date\/?ref=examinfo-jaiib-exam-pattern\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB Complete 2026 Exam Schedule<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-units-of-production-method\">3. Units of production method<\/h3>\n\n\n\n<p>Depreciation is based on the actual usage of the asset, such as units produced.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Details<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>Formula<\/td><td>(Cost \u2013 Salvage Value) \u00d7 (Units Produced \u00f7 Total Estimated Units)<\/td><\/tr><tr><td>Advantages<\/td><td>Matches depreciation with actual production<\/td><\/tr><tr><td>Disadvantages<\/td><td>Difficult to estimate total units in advance<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-sum-of-the-years-digits-syd-method\">4. Sum of the years\u2019 digits (SYD) method<\/h3>\n\n\n\n<p>An accelerated method where depreciation is higher in the early years.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Details<\/strong><\/td><td><strong>Notes<\/strong><\/td><\/tr><tr><td>Formula<\/td><td>(Remaining Life \u00f7 Sum of Years Digits) \u00d7 (Cost \u2013 Salvage Value)<\/td><\/tr><tr><td>Advantages<\/td><td>Recognizes higher depreciation initially, useful for fast-depreciating assets<\/td><\/tr><tr><td>Disadvantages<\/td><td>More complex, not widely used<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/courses.oliveboard.in\/edge\/index_new.php?c=2068&amp;i=jaiib#Free?ref=contac-nai-jaiib\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"200\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2026\/01\/251210-1765344228-jaiib_2026_2.0_foundation_batch_english-desktop.webp\" alt=\"JAIIB 2026 Foundation Batch 2.0\" class=\"wp-image-234966\" srcset=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2026\/01\/251210-1765344228-jaiib_2026_2.0_foundation_batch_english-desktop.webp 900w, https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2026\/01\/251210-1765344228-jaiib_2026_2.0_foundation_batch_english-desktop-768x171.webp 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-replacement-of-fixed-assets-and-sinking-fund\"><span class=\"ez-toc-section\" id=\"What_is_replacement_of_fixed_assets_and_sinking_fund\"><\/span>What is replacement of fixed assets and sinking fund?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Over time, assets get fully used or become obsolete. Banks and businesses plan for replacement using a sinking fund, which sets aside money regularly to replace assets in the future.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Topic<\/strong><\/td><td><strong>Details<\/strong><\/td><\/tr><tr><td>Replacement of Asset<\/td><td>Selling old asset and buying a new one. Gain or loss recorded in P&amp;L account.<\/td><\/tr><tr><td>Sinking Fund<\/td><td>Regular contributions plus interest set aside to replace assets.<\/td><\/tr><tr><td>Accounting Entries<\/td><td>Dr Sinking Fund A\/C<br>Cr Cash\/Bank A\/C (Contributions)<br>Dr Investments A\/C<br>Cr Sinking Fund A\/C (Investment of Fund)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Also Check:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Study Material<\/strong><\/td><td><strong>Study Material<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-ie-ifs-questions\/?ref=contac-reg-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB IE and IFS Important Questions PDF<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-ppb-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB PPB Important Questions PDF<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-afm-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB AFM Important Questions PDF<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/jaiib-rbwm-questions\/?ref=contac-nai-jaiib-sm\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB RBWM Important Questions PDF<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-is-depreciation-applied-to-intangible-assets\"><span class=\"ez-toc-section\" id=\"How_is_depreciation_applied_to_intangible_assets\"><\/span>How is depreciation applied to intangible assets?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Intangible assets like patents, goodwill, or copyrights also reduce in value over time. This reduction is called amortisation.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Topic<\/strong><\/td><td><strong>Details<\/strong><\/td><\/tr><tr><td>Meaning<\/td><td>Systematic allocation of the cost of intangible assets over their useful life.<\/td><\/tr><tr><td>Method<\/td><td>Usually straight line method is used.<\/td><\/tr><tr><td>Accounting Entry<\/td><td>Dr Amortisation Expense A\/C<br>Cr Accumulated Amortisation A\/C<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Also Check:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Study Plan<\/strong><\/td><td><strong>Study Plan<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/blog\/how-to-prepare-for-jaiib-ie-and-ifs-exam\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB IE And IFS Study Plan<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/how-to-prepare-for-jaiib-ppb\/?ref=contss-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB PPB Study Plan<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-afm-preparation\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB AFM Study Plan<\/a><\/td><td><a href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-rbwm-strategy\/?ref=contac-nai-jaiib\" target=\"_blank\" rel=\"noreferrer noopener\">JAIIB RBWM Study Plan<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faqs\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1771246933864\"><strong class=\"schema-faq-question\">1. What is depreciation?<\/strong> <p class=\"schema-faq-answer\">Depreciation is the reduction in the value of a fixed asset over its useful life.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771246934655\"><strong class=\"schema-faq-question\">2. Why is depreciation important in accounting?<\/strong> <p class=\"schema-faq-answer\">It helps match expenses with revenue and shows the true profit of a business.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771246935591\"><strong class=\"schema-faq-question\">3. What are the main causes of depreciation?<\/strong> <p class=\"schema-faq-answer\">Physical wear and tear, obsolescence, natural factors, and legal limitations.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771246936127\"><strong class=\"schema-faq-question\">4. What is the written down value (WDV) method?<\/strong> <p class=\"schema-faq-answer\">Depreciation is charged on the reducing book value of the asset each year.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771246936807\"><strong class=\"schema-faq-question\">5. <strong>What is the units of production method?<\/strong><\/strong> <p class=\"schema-faq-answer\">Depreciation is based on the actual usage or output of the asset.<\/p> <\/div> <\/div>\n\n\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<ul class=\"wp-block-latest-posts__list is-grid columns-3 wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/indian-financial-system-handwritten-notes\/\">Indian Financial System Handwritten Notes, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-2026-expected-questions\/\">JAIIB 2026 Questions from Repetitive Topics, Download Free PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/ppb-previous-year-question-paper-pdf\/\">Attempt JAIIB PPB Previous Year Practice Quiz, Download PDF<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-ie-and-ifs-last-15-days-study-plan\/\">JAIIB IE and IFS Last 15 Days Study Plan, Check Details<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/difference-between-jaiib-and-caiib\/\">Difference Between JAIIB &amp; CAIIB, Eligibility, Exam Pattern<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/www.oliveboard.in\/blog\/jaiib-rbwm-exam-analysis\/\">JAIIB RBWM Exam Analysis for 17th May 2026, Shift-wise Review<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Depreciation is one of the most important topics for JAIIB, especially under the Accounting and Finance modules. Understanding depreciation helps<\/p>\n","protected":false},"author":60,"featured_media":237539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,10353],"tags":[],"class_list":["post-93853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-jaiib","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Depreciation &amp; its Accounting Notes, Important for JAIIB AFM<\/title>\n<meta name=\"description\" content=\"Learn the importance of depreciation notes for JAIIB and how they relate to asset management and decision-making.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.oliveboard.in\/blog\/depreciation-notes-for-jaiib\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Depreciation &amp; its Accounting Notes, Important for JAIIB AFM\" \/>\n<meta property=\"og:description\" content=\"Depreciation is one of the most important topics for JAIIB, especially under the Accounting and Finance modules. 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What is the units of production method?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Depreciation is based on the actual usage or output of the asset.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/posts\/93853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/users\/60"}],"replies":[{"embeddable":true,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/comments?post=93853"}],"version-history":[{"count":7,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/posts\/93853\/revisions"}],"predecessor-version":[{"id":239024,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/posts\/93853\/revisions\/239024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/media\/237539"}],"wp:attachment":[{"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/media?parent=93853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/categories?post=93853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.oliveboard.in\/blog\/wp-json\/wp\/v2\/tags?post=93853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}