Amortization expense11/9/2022 ![]() ![]() This is important because depreciation expenses are recognized as deductions for tax purposes. Using the straight-line method, the company's annual depreciation expense for the equipment will be $10,000 ($100,000/10 years). Let's say a company purchases a new piece of equipment with an estimated useful life of 10 years for the price of $100,000. Depreciation is a measure of how much of an asset's value has been used up at a given point in time. The entry would include a debit to amortization expense and a credit to the accumulated amortization or intangible asset account. Depreciation is used for tangible assets, which are physical assets such as manufacturing equipment, business vehicles, and computers. Plus, since amortization can be listed as an expense, you can use it to limit the value of your stockholders equity. The purpose of depreciation is to match the expense of obtaining an asset to the income it helps a company earn. Like amortization, depreciation is a method of spreading the cost of an asset over a specified period of time, typically the asset's useful life. AMORTIZATION EXPENSE LICENSEUsing the straight-line method of amortization, which is a method for charging a cost to an expense at a consistent rate over time, the company's annual amortization expense for the license will be $5,000 (that's $50,000/10 years), meaning the asset will decline in value by $5,000 every year. Since the license is an intangible asset, it should be amortized for the 10-year period leading up to its expiration date. Let's say a company spends $50,000 to obtain a license, and the license in question will expire in 10 years. The goal in amortizing an asset is to match the expense of acquiring it with the revenue it generates. Tax law and GAAP (Generally, Accepted, Accounting, Principles) differ on amortization methodologies. Represents decline in intangible assets such as patents, trademarks, copyrights. ![]() Intangible assets are non-physical assets that are nonetheless essential to a company, such as patents, trademarks, and copyrights. Amortization expense: Represents the cost of an intangible asset over time. Amortization and depreciation are methods of prorating the cost of business assets over the course of their useful life.Īmortization is a method of spreading the cost of an intangible asset over a specific period of time, which is usually the course of its useful life. However, because most assets don't last forever, their cost needs to be proportionately expensed based on the time period during which they are used. When a company acquires assets, those assets usually come at a cost. ![]()
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In today’s media, the most common use of this instrument is in meme songs. However, it’s not nearly as common as most other instruments. #SIMPLE RECORDER NOTES PROFESSIONAL#There are professional players who study this instrument full-time and make a living playing it. These are sopranino, soprano, alto, tenor, and bass. There are more than 5 types of recorder, but there are five of the most common ones people see. It’s the highest note on the piano as well. This is four octaves higher than middle C on the piano. The garklein or sopranissimo is the type of recorder with the highest pitch. Most intermediate and even advanced recorder players will use the octave and a sixth of the recorder range.įunctionally, it can play two octaves with effort, skill, and practice.Įxpert players will also be able to access another fifth above that.īut the inexpensive plastic recorders won’t be able to get those notes. Here are a few questions we’re often asked about the recorder. The technique applies to most of the higher notes. #SIMPLE RECORDER NOTES HOW TO#Shift your thumb back and forth until you can jump from to low to high easily.Ĭheck out this video for how to play high E. It will jump up an octave to play high E. Now, shift your thumb down slightly and increase the focus of your air. Here’s a quick practice exercise for this technique.įinger an E on recorder (Thumb, 1, 2, 3, 4, 5). This forces the vibration to jump the notes up an octave. Starting with high E, you’ll need to use the half-hole technique. If you play with your right hand on top, your fingers won’t naturally line up with these holes. For example, the second hole is farther over than the first and third because the middle finger is typically longer than the rest. They go in and out of their line depending on the general shape of the fingers. If you look at the holes, they’re not all even. The right-hand work (the one toward the bottom) will end up being much more active and complicated in the long run.Ī good chunk of all the notes just has the left-hand fingers down the whole time. I know this is hard to believe, and I battle this with my younger students all the time. It’s also designed to actually help right-hand dominant people. Learning the recorder with the left-hand makes it easier to transfer that coordination to these instruments. With the clarinet, saxophone, and flute, the left hand is on top as well. The left hand is always on top of the recorder. There are other higher notes, but they aren’t used in most common recorder music.Įach link goes to a dedicated article on the recorder note (including advice and songs to play with it).Ĭheck out my massive list of simple songs on the recorder. ![]() I’ll start with the lowest note and move up. Note: Fingers 1, 2, and 3 are with the left hand, and 4, 5, 6, and 7 are with the right. This table will describe how to finger all the most common notes (not including alternate fingerings). ![]() This doesn’t mean it’s always easy the combination of fingers may be tricky at first, but anyone can play it with practice. Notes On The Recorder Explainedįrom an air and coordination perspective, this is a great instrument for beginners. This is less common and has more issues.įor more information on why check out Baroque vs. Note: I don’t offer a soprano recorder fingering chart(German-style). #SIMPLE RECORDER NOTES FREE#Feel free to share with link to Dynamic Music Room With more advanced notes for recorder, look ahead to sections later on. This handy recorder fingering chart covers all the notes you’ll probably use in 99% of your recorder sheet music. Here is the soprano recorder fingering chart(Baroque-style) I use with my students. 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