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.

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词条贡献者

双语律师郭敏，国际知名商学院金融专业，擅长翻译各类与金融衍生品与结构化产品相关的法律文件。