Basic objective of this article is to Discuss on Depreciation of Operating Assets. here analysis Depreciation of Operating Assets in accounting perception. Depreciation would be the process of allocating the price of long‐lived plant assets apart from land to expense above the asset’s estimated useful lifestyle. For financial reporting functions, companies may choose from a number of different depreciation methods. Here briefly discuss on Straight‐line depreciation, Units‐of‐activity depreciation, Sum‐of‐the‐years’‐digits depreciation and Declining‐balance depreciation.