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.
Food and Beverage Manager; Restaurant and Bar Manager; Hotel Supervisor; Senior Food and Beverage Management Assistant; Food and Beverage Supervisor; Expected Salary for Food and Beverage Management Certification Holders. A more decent amount of salary is also something that you can expect after you receive your food and beverage management certification. Completing a food and beverage management certification course allows you to work in prominent and highly reputable restaurants and hotels and this will allow you to earn within the range of $32,000 to $62,000 annually.