Methods of Depreciation
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Did You Know?
To round to 2 decimal places, identify the first two digits after the decimal point: 9 and 8, giving us 0.98. Now look at the third decimal place (7). Since 7 ≥ 5, we must round UP. This means we increase the 8 by 1: 8 + 1 = 9. Therefore, 0.98 becomes 0.99. Be careful: some students mistakenly think 0.98 is the answer, but this ignores the rounding rule. This type of question tests your attention to detail, which is important in ECZ practical and theory papers where measurements need proper rounding.
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