# Slide23 - Declining-balance Depreciation The DDB method is...

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Unformatted text preview: Declining-balance Depreciation - The DDB method is applied to Chang Company's truck as follows: DDB rate = 2 x (100%! n) DDB rate, 4-year life = 2 x (100% I 4) = 50% DDB depreciation = DDB rate x Beginning book value For year 1: D = .50 (\$41,000) = \$20,500 For year2: D = .50 (\$41 ,000— \$20,500:) = \$10,250 For year3: D = .50 (\$42,000- \$20,500 - \$10,250) = \$5,125 For year4: D = .50 (\$41 ,000- \$20,500 - \$10,250 - \$5,125) = \$2,563 ...
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• Fall '07
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