It is the schadule to show how fixed assets will depreciate in their useful life and show all information according to useful life the depreciation expense charge to income statement and to dispose off them in the end.
Depreciation is a fixed cost because variable cost is that cost which change with the change in the production units but it doesn't put any effect on depreciation as depreciation of the equipment...
definitely the worth of a fixed asset decreases after charging depreciation on it, because the efficiency of the fixed asset decreases with the every next financial year.
If you have excel, there are various schedules prepared for you. Assets life spans vary, property is normally 30 years, vehicles range 3-5, heavy equipment brand new is probably 7.... it depends on...
because
a) fixed assets are having longer liquidity time period in term of realisation in cash or cash equivalent like land & building will take longer time to relaized in cash but current...