## Accumulated Depreciation

It’s the total cost of depreciation of an asset in a regular period of time till it exists. It shows the decreasing value of an asset over the period of time. Accumulated depreciation reflects in the balance sheet under accumulated account and this amount never ends at the end of a financial year, it carry forward to the next year.

#### Calculation:

We can calculate the depreciation amount in three different ways mentioned below:

## Shareholder’s Equity

Shareholder’s equity is an asset for shareholders. It total amount left after deducting total liabilities from total asset. It reflects the net worth of a company.
Shareholders’ equity= Total Asset – Total liabilities

## Annuity

### Annuity:

Annuity is an amount of fund invested by an individual or a financial institution in order to receive equal amount of money at equal time intervals. It can be defined as a fixed income source for an individual.

It’s an opportunity for an individual to raise a huge amount by investing less. Continue reading “Annuity”