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3.4.4 (HL)—Depreciation methods Topic Practice

3.4.4 (HL)—Depreciation methods Topic Practice
IB Business Management syllabusBusiness Management SL/HLFirst assessment 2025

Students practise calculating depreciation using straight-line and reducing-balance methods, showing full working for structured Paper 1 and Paper 2 questions.

How this is tested

  • calculate annual or total depreciation using straight-line method with cost, residual value and useful life
  • calculate depreciation year-by-year or total depreciation using reducing-balance method with fixed percentage rate
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