A rapid depreciation method in which a percentage rate is applied to the undepreciated balance, rather than to the original cost.
Related information about declining balance method:
- Declining Balance Method Definition | Investopedia
A common depreciation-calculation system that involves applying the depreciation rate against the non-depreciated balance. Instead of spreading the cost of the ...
- Depreciation - Wikipedia, the free encyclopedia
2.1 Straight-line depreciation; 2.2 Declining-balance method (or Reducing balance method); 2.3 Activity depreciation; 2.4 Sum-of-years' digits method ...
- Declining Balance Method of Depreciation financial definition of ...
A way of calculating the depreciation of an asset whereby one subtracts a certain percentage of its current value each year. For example, suppose an asset ...
- Declining Balance Depreciation Calculator
Calculate depreciation of an asset using the declining balance method and create a depreciation schedule. Calculator for depreciation at a chosen declining ...
- Declining Balance Depreciation Method | Accounting Explained
Declining balance method of depreciation is type of accelerated depreciation in which the amount of depreciation that is charged to an asset declines over time.
- Declining Balance (DB)
Conversely, the Declining Balance method assumes a constant depreciation rate per year. And like the Sum-of-years method, more depreciation tends to occur ...
- What is the double declining balance method of depreciation ...
The double declining balance method of depreciation, also known as the 200% declining balance method of depreciation, is a common form of accelerated.
- Depreciation Methods, Accounting
Depreciation methods based on time. Straight line method. Declining balance method. Sum-of-the-years'-digits method. Depreciation based on use (activity) ...