For this item I would use Reducing balance method to depreciate it through its useful life. This is because the benefit consumption of a phone are derived through a decreasing pattern. At the start of the beginning period, its function ability would be at the best of state, on the other hand through each period of time, the function ability would decline.
Second item that I currently own would be a playboy fragrance deodorant. I would classify it as revenue expenditure. A deodorant would