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 法律翻译Frank,毕业于英国一流的高级翻译学院,专注翻译各类与娱乐、体育及媒体有关的法律文件。