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Jeffrey，毕业于国内一流的高级翻译学院，擅长翻译各种与首次公开发行/其他股权或债务发行相关的法律文件。