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.
How much do hosts and hostesses make? Since hosts and hostesses usually don't get any tips, they get paid more per hour than waiters or waitresses do. On average, hosts and hostesses make $8.42 an hour, but depending on the type of restaurant where you work, you could make upwards of $12 an hour.If you're really lucky, you'll also get a share of the tips waiters and waitresses make-typically between three and five percent-and an employee discount on your meals.any hosts and hostesses work their way into manager jobs. They may become lead hostess, a front-of-house manager or even a maitre d'. An ambitious host or hostess who would like to eventually end up as a general or regional manager-or even restaurant owner-should consider getting a degree in hospitality management.