4. Accounting Apprenticeship Certification: Depreciation & Amortization

Explore the accounting principles used to allocate the cost of long-term assets over their useful lives. Apprentices will learn how depreciation and amortization affect financial statements, tax reporting, and business decision-making while gaining experience calculating and recording these non-cash expenses. The course covers common depreciation methods, intangible asset amortization, asset acquisition and disposal, and the role of fixed asset management in maintaining accurate financial records. Practical examples and exercises will help participants apply these concepts with confidence in a variety of business settings.