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Declining Balance Method of Depreciation |
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Declining Balance Method of Depreciation An accelerated method of depreciation under which the depreciable basis for the following year is reduced by the depreciation deduction taken in the current year. The depreciation decution therefore decreases each year. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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For example, installed carpet purchased with a facility is considered personal property for depreciation purposes and recovered in a 5- or 7-year period using the 200% declining balance method of depreciation. |
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