CMA Part 1 - Depreciation and Liabilities

Good news if you’re currently preparing to take—or thinking about taking— Part 1 of the CMA exam. The latest free CMA Exam video lecture covers a topic that has been known to trip up quite a few candidates on Part 1 of the exam: Depreciation and Liabilities. It’s important to make sure you understand the concepts of Depreciation and Liabilities to ensure you pass the CMA exam, but to also ensure you’re recording expenses in a fair and accurate manner.

CMA Exam Part 1: Depreciation and Liabilities

The lecture is taught by Dallon Christensen, CMA, CPA, CITP, and Wiley CMAexcel Instructor, who will discuss the two key reasons to record depreciation, as well as the concepts to help you understand depreciation in more detail.

You’ll gain insights and clarity on:

  • Several methods of depreciation
  • Asset Impairment
  • Recoverability tests, including how to record goodwill
  • Off Balance Sheet Financing

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