unit depreciation method

A depreciation method — directly related to the productivity of the asset — that divides the asset’s value by the estimated total number of units to be produced, and then multiplies the unit cost by the number of units sold during the year, representing the depreciation expense for the year.

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词条贡献者

译者筠怡，毕业于法国顶尖的高级翻译学院，擅长翻译各种与产品责任与集体侵权诉讼相关的法律文件。