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

译员雪梅，国际知名法学院劳动法专业，专注翻译各种与劳动雇佣有关的法律文件。