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Double declining balance depreciation method (DDB) |
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Double declining balance depreciation method (DDB)An accounting methodology in which depreciation is accelerated to twice the rate of annual depreciation by the straight-line method.Double declining balance depreciation method (DDB) Similar MatchesEarnings before interest, taxes, and depreciation (EBITD)Earnings before interest, taxes, and depreciation (EBITD)A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. Depreciation expenses are not included in the costs. Currency depreciationCurrency depreciationSee depreciation. Depreciation tax shieldDepreciation tax shieldThe value of the tax write-off on depreciation of plant and equipment. Straight line depreciationStraight line depreciationAmortizing or apportioning an equal dollar amount of depreciation in each accounting period. Accrued DepreciationAccrued Depreciation(1) The amount reserved each year in the accounting system for replacement of a building or other asset. (2) The useful life of a property at any given time. Further SuggestionsCurrency depreciationBook Depreciation Double declining balance depreciation Declining Balance Method Of Depreciation Depreciation depreciation Real appreciation or depreciation Capital appreciation or depreciation Asset Depreciation Range System Double Declining Balance Method Of Depreciation Earnings before interest, taxes, depreciation, and amortization (EBITDA) Depreciation Recapture Of Depreciation Sum of the years digits depreciation Capital depreciation |
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