In this study, various methods used in equipment depreciation were used to determine the depreciation of a D9 earth moving mechanical plant to determine the best method possible to achieve an effective result. For the study, total depreciation, annual depreciation, weekly, daily and hourly depreciation were considered and the best method recommended.
These methods were used to compute the various depreciation of the plant and the results compared, analyzed in order to select the best method for determining depreciation. From the study, the capital outlay method was chosen to be the best method.