Double-Declining-Balance Depreciation

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Double-declining-balance depreciation

Method of accelerated depreciation.

Double-Declining-Balance Depreciation Method

A way of calculating the depreciation of an asset that assumes the asset loses value at double the rate of the straight-line method. One calculates the DDB by depreciating double the straight-line value for the first year, and then depreciating the same percentage for each remaining year of the asset's usable life. DDB is a form of accelerated depreciation.

double-declining-balance depreciation

A depreciation method that records large depreciation expenses in the early years of an asset's life and reduced depreciation expenses in the later years of an asset's life. The acceleration of depreciation is designed to reduce taxable income and tax payments so that extra cash will be available for reinvestment. According to this method, depreciation is calculated by multiplying twice the straight-line depreciation rate by the asset's book value each year. See also Modified Accelerated Cost Recovery System.

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double declining balance Double-Declining-Balance Depreciation Method			In Table 1, the sum of the future net cash flows for an asset whose expected and actual cash flows mimic the allocations of double-declining-balance depreciation are compared to the carrying values that result from using straight-line depreciation and double-declining balance depreciation. Impaired assets: making the right move by Scofield, Barbara W. / The National Public Accountant			Dotation Dotazione DOTM Double Auction Market Double Auction System Double Barrier Option Double Bottom Double Bottom Base double declining balance Double Dip Double Dip Recession Double Dipping double escrow Double Florin Double Gearing Double imposition Double marche Double Option Double Sawbuck double taxation Double Top Double Up Double witching day Double-Barreled double-barreled municipal bond Double-Declining-Balance Depreciation Double-Declining-Balance Depreciation Method Double-Dip Lease Double-Dip Recession Double-Entry Bookkeeping double-exempt fund double-load corridor Double-Tax Agreement Doubling Option Douglas T. Breeden Dovish Dovuta Dow Dow dividend theory Dow Divisor Dow Jones & Company, Inc. Dow Jones 65 Composite Average Dow Jones AIG Commodity Index Dow Jones Averages Dow Jones Averagesr Dow Jones CDX Indexes Dow Jones Industrial Average Dow Jones Industrial Averager Dow Jones Transportation Average Dow Jones Transportation Averager Dow Jones Utility Average			double-crossing Double-Crystal Diffractometer Mapping Double-Crystal X-Ray double-crystal-monochromator soft X-ray double-current cable code double-current generator double-current signaling double-cut file double-cut planer double-cut saw Double-D Bike Association double-date double-dealer double-dealer double-dealers double-dealers double-dealing double-dealing Double-deck Double-decked double-decker double-decker double-decker barn Double-decker passenger car double-decker porch double-deckers double-deckers Double-Declining Balance Depreciation Double-Declining-Balance Double-Declining-Balance Double-Declining-Balance Depreciation Double-declining-balance depreciation method Double-declining-balance depreciation method Double-Declining-Balance Method of Depreciation double-declutch double-declutched double-declutches Double-declutching double-density Double-Density Compact Disk Double-Determinant Immune Assay Double-Differencing Double-Diffused Metal-Oxide Semiconductor double-diffused transistor double-digit double-diode limiter Double-dip lease Double-Dip Leases double-dip recession double-dip recession Double-Dip Recessions Double-dipping Double-dipping Double-dipping Double-dipping Double-Directional Channel Model double-door bolt Double-Door Sealed Transfer System double-doped transistor double-dotted

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