Suppose a business has an asset with $1,000 original cost, $100 salvage value, and 5 years of useful life. First, the straight-line depreciation rate would be 1/5, i.e. 20% per year. Under the double-declining-balance method, double that rate, i.e. 40% depreciation rate would be used.hile depreciation expense is recorded on the income statement of a business, its impact is generally recorded in a separate account and disclosed on the balance sheet as accumulated depreciation, under fixed assets, according to most accounting principles.
Individuals who have an associate degree in hospitality working up to four years earn a median wage of $36,000. Graduates of bachelorâs degree in hospitality with under a year working earn a median pay of $29,000 and those with up to fours years employment earn around $38,000.
Hospitality Management is the study of the hospitality industry. A degree in the subject may be awarded either by a university college dedicated to the studies of hospitality management or a business school with a relevant department.egrees in hospitality management may also be referred to as hotel management, hotel and tourism management, or hotel administration. Degrees conferred in this academic field include BA, Bachelor of Business Administration, BS, MS, MBA, and PhD.