declining method of depreciation

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• method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… …   Financial and business terms

• Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia

• depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

• depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …   Black's law dictionary

• declining balance method — ➔ method * * * declining balance method UK US noun [S] (also diminishing balance method, also reducing balance method) ► ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company s accounts , in which the asset s v …   Financial and business terms

• Declining Balance Method — A common depreciation calculation system that involves applying the depreciation rate against the non depreciated balance. Instead of spreading the cost of the asset evenly over its life, this system expenses the asset at a constant rate, which… …   Investment dictionary

• declining-balance method —  ̷ ̷ ¦ ̷ ̷  ̷ ̷ ¦ ̷ ̷  ̷ ̷ noun : a method of calculating periodic depreciation that involves the determining at regular (as annual) intervals throughout the expected life of an asset of equal percentage amounts of a cost balance which is… …   Useful english dictionary

• Accelerated Depreciation — Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset. The straight line depreciation method spreads the cost evenly over the life of an asset. On the… …   Investment dictionary

• double declining balance method — A method of depreciation in which the historical cost (or revalued amount) of an asset less its estimated residual value (see net residual value) is divided by the number of years of its estimated useful life and the resulting amount is… …   Accounting dictionary

• double declining balance method — A method of depreciation in which the historical cost (or revalued amount) of an asset less its estimated residual value (see net residual value) is divided by the number of years of its estimated useful life and the resulting amount is… …   Big dictionary of business and management

• Double-declining-balance depreciation — Method of accelerated depreciation. The New York Times Financial Glossary …   Financial and business terms