Depreciation, break-even and profit

What this note covers

1. Separate asset value from trading cash
2. Build a revenue-cost equation
3. Compare depreciation methods numerically
4. Read a break-even graph accurately
5. Explain profit, loss and feasibility
6. Make whole-unit decisions under school assessment
7. Worked trading plan: contribution, break-even and capacity
8. Worked asset decision: two depreciation schedules and cash profit

8 sections · 10 key terms & formulas · 6 common mistakes