Explanation: A depreciation method that is used when a collection of assets is heterogeneous and the assets have different useful lives is the composite method. This is the ratio of the depreciation per year to the original cost, the method is used to calculate depreciation for an entire asset class, such as office equipment or production, under this method, when a particular asset is sold, the entry is to debit cash for the amount received and credit the asset for its original cost. . It can also be used for the depreciation of all the assets in an entire facility.
Learning perspective is also known as behaviorism. It focuses on the environmental determinants of human behavior
Learning perspective is the study of how exactly a person is effected through what they learn on a daily basis. Through family, their surroundings and behavior. The people who believe this line of thinking are called behaviorists.
