Other depreciation methods include Units of Production, Annuity, Sum-of-the-Years Digits, and Revaluation method. Units of Production method bases depreciation on actual usage: Annual Depreciation = (Cost - Residual Value) × (Units Produced This Year / Total Units Expected to Produce). Suitable for assets used unevenly like machinery. Sum-of-the-Years Digits method applies higher depreciation in early years using declining fractions. Annuity method treats depreciation as return on capital invested; rarely used in practice. Revaluation method is allowed under AS-6 but requires professional valuation and disclosure. The method chosen should reflect the pattern of economic benefits consumed. Different methods can be applied to different classes of assets as per accounting policies. Once a method is selected, consistency is required unless circumstances warrant change. Change in method requires disclosure and adjustment. Some assets may be depreciated using accelerated methods for tax purposes while using straight-line for financial reporting. Lease accounting involves depreciation of leased assets under specific conditions. Exam tip: Understand the theoretical basis of each method; know situations where alternative methods might be more appropriate; practice comparing results across methods.