Different methods to calculate depreciation are as follows : a) Straight-line method b) Constant percentage method c) Sinking fund method d) Quantity survey method e) Declining balance method Quantity survey method: In this method, the property is studied in detail and the extent of physical deterioration is worked out in an endeavor to calculate the depreciation. Sinking fund method: In this method, the depreciation is assumed to be the annual sinking fund plus interest of the accumulated sinking fund till that year. Constant percentage method: In this method, the property is assumed to lose value annually at a constant percentage of its value. Straight-line method: In this method, the property is assumed to lose value by a constant amount every year. Declining balance method: Declining Balance Method of Depreciation also called as reducing balance method where assets are depreciated at a higher rate in the initial years than in the subsequent years.