declining balance depreciation methodglossary / declining-balance depreciation method A method of computing the annual depreciation allowance by multiplying the asset’s undepreciated cost each year by a uniform rate that may not exceed double the straight-line rate or 150 percent. 词条贡献者 译者Jason,毕业于世界顶级翻译学院,擅长翻译各种与税务信贷融资及社区发展相关的法律文件。