Chapter 11 - Depreciation, impairments, and depletion. After completing this chapter you should be able to: Explain the concept of depreciation, identify the factors involved in the depreciation process, compare activity, straight-line, and decreasing-charge methods of depreciation, explain special depreciation methods. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 11 - Kieso, Weygandt, Warfield