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.

---

词条贡献者

双语律师Max，国际知名法学院法律专业，擅长翻译各类与航空航天、国防及政府服务相关的法律文件。