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

译者Vicky，毕业于世界顶级翻译学院，擅长翻译各种与债权人权利及破产诉讼相关的法律文件。