sinking fund depreciation method

A depreciation method that accounts for the time value of money by setting up a depreciation-reserve account that earns interest, resulting in a gradual yearly increase in the depreciation deduction.

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词条贡献者

法律翻译Max，毕业于一所培养最顶级翻译人才的语言学院，擅长翻译有关电信和互联网领域的法律文件。