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Slide22 - Declining-balance Depreciation The...

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Unformatted text preview: Declining-balance Depreciation - The double-declining-balance (DDB) method is an accelerated method - DDB depreciation is computed as follows — Compute the straight-line rate by dividing 100% by the years of useful life — To compute the depreciation on an asset for any year, ignore the residual value and multiply the asset’s net book value at the beginning of the year by the DDB rate ...
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