3.4.5 (HL)—Depreciation method suitability Topic Practice
3.4.5 (HL)—Depreciation method suitability Topic Practice

IB Business Management syllabusBusiness Management SL/HLFirst assessment 2025
Students practise explaining why a specific depreciation method suits an asset’s usage pattern, profitability impact, or stakeholder interpretation in context.
How this is tested
- explain one advantage of reducing-balance method for assets with rapid early deterioration, like automated
- explain one disadvantage of reducing-balance method
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