I remember that when i read the text book and LOS, there is not such a method of depreciation. I think that last year LOS had sum of digit method. However, my friends keep telling me that in the exam it will be tested and also the lecturer who teach me FSA. I am so confused. Please could anyone have an answer?
The sum of year’s digits accelerated depreciation method is in the 2009 curriculum. I do not remember there being any questions on the June '09 exam regarding the topic though. I’m not near my books right now, but just check out the section on accelerated depreciation methods and you should see it.