sum of the years’ digits depreciation method

A method of calculating the annual depreciation allowance by multiplying the depreciable cost basis (cost minus salvage value) by a constantly decreasing fraction, which is represented by the remaining years of useful life at the beginning of each year divided by the total number of years of useful life at the time of acquisition. — Sometimes shortened to SYD method.

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词条贡献者

译者妍妍，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与科技、媒体和电信（TMT）相关的法律文件。