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In the last two decades Africa and particularly Kenya has experienced anexponential growth of Non-Governmental Organizations (NGOs). This is attributedto the fact that they are established to solve immediate humanitarian problemsthat result from war, famine, poverty and bad governance in most countries inAfrica. Given the magnitude of the resultant social challenges, NGOs have intime grown to control immense amounts of financial resources. It is thereforepertinent that they not only account for their social activities but also for thesefinancial resources.The focus of this discussion is on the accounting of these funds and specifically inthe area of depreciation. In an attempt to establish rules and regulations that ensurethat NGOs account for their financial resources business accounting principles andstandards have largely been prescribed for the accounting and auditing of NGOs.And this has been without due consideration of the significant differences betweenthe nature of operation of NGOs and business enterprises. One of the majordifferences is that the core business of NGOs is to provide humanitarian serviceswhich are not measurable in monetary terms, while that of business enterprises is tocarry out activities that will generate profit and subsequently increase the wealth ofowners of the business. Keywords : Non-Governmental Organization (NGO), business enterprise, accounting principles, accounting standards, auditing, accountability. Journal of Language, Technology & Entrepreneurship in Africa Vol. 1 (2) 2009: pp. 23-35

To Depreciate or not to Depreciate Non-governmental Fixed Assets