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.
Location. Just as hotel accommodation prices fluctuate based on location, so does the salary of a hotel manager. The BLS names Nevada as the nation's highest-paying state for hotel managers with an average annual salary of $74,180, followed by New York at $72,730.The metropolitan area of Bethesda-Frederick-Gaithersburg, Maryland, is the top-paying area in the country, offering hotel managers an average salary of $98,700 a year.ocation. Just as hotel accommodation prices fluctuate based on location, so does the salary of a hotel manager. The BLS names Nevada as the nation's highest-paying state for hotel managers with an average annual salary of $74,180, followed by New York at $72,730.