Double Declining Depreciation is a sample Finance lesson plan created by a CTE and math teacher team from Iowa. The lesson’s objective is to help Finance or Business students understand how to calculate depreciation expense and book value using double declining balance methods of depreciation and comparing to straight line. Math concepts include formulas, decimals, percents, exponential decay and linear relationships.

Math-enhanced CTE lessons are written only after CTE and math teacher teams work together to develop a curriculum map that identifies the CTE concepts and intersecting math concepts (including the Common Core math standards) that are naturally embedded within the CTE curriculum. Once the map is complete, the CTE and math teacher teams, working in communities of practice, select from within it one or more CTE concepts and related math concepts to develop into CTE lesson plans. Math-in-CTE’s seven-element pedagogic framework (PDF) guides this lesson development process. When the lessons are complete, the CTE teachers create scope and sequence plans for integrating the lessons into their courses.

Finance Curriculum Map (PDF)

Finance Lesson Plan (PDF)

Double Depreciation PowerPoint Presentation (PDF)

Depreciation Spreadsheet (PDF)

Double Declining Depreciation Worksheet (PDF)

Guided Practice Worksheet (PDF)

Double Declining Depreciation Pretest (PDF)

Double Declining Depreciation Posttest (PDF)

Double Declining Depreciation Pretest / Posttest Key (PDF)