# Depreciation Method Year-One Expense Check

Check that the year-one depreciation expense matches the stated method.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Asset cost, useful life, chosen method and the reported year-one expense.

## Workflow
1. Record the asset cost and useful life.
2. Compute straight-line year-one expense as cost divided by life.
3. Compute double-declining year-one expense as twice the straight-line rate times cost.
4. Compare both to the reported expense and return the match.

## Output contract
asset | cost | life | method | expected_expense | reported_expense | match

## Fictional acceptance test
Fictional asset costs 10,000 with a 5-year life: straight-line year one is 10,000/5 = 2,000 and double-declining year one is 10,000 x 40% = 4,000; the report shows 4,000 under the straight-line label, so the method label is wrong.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/depreciation-methods/

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