The article compares different methods for calculating the decrease in value of assets over time, known as depreciation. It also looks at how these methods relate to the overall cost of owning and maintaining assets throughout their lifespan. By studying a commercial property and a ship, the researchers aim to determine the best way to account for asset depreciation and how it connects to overall accounting practices. The findings will help businesses choose the most suitable method for managing their fixed assets and understanding the long-term costs involved.