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double-declining balance depreciation method
Definition
Method of accelerated depreciation, in which double the straight-line depreciation amount is taken the first year, and then that same percentage is applied to the undepreciated amount in subsequent years.
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Nearby Terms
- double top
- double top breakout
- double up
- double witching hour
- double witching week
- double-declining balance depreciation method
- double-digit
- double-dip lease
- double-entry bookkeeping
- doubling option
- doubtful
