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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 depreciationA decline in the value of one currency relative to another currency. Depreciation occurs when, because of a change in exchange rates, a unit of one currency buys fewer units of another currency. Earnings before interest, taxes, depreciation, and amortization (EBITDA)Earnings before interest, taxes, depreciation, and amortization (EBITDA)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 and amortization expenses are not included in the costs. Capital depreciationCapital depreciationSee depreciation. DepreciationDepreciation(1) Decrease in value to real property improve-ments caused by deterioration or obsolescence. (2) A loss in value as an accounting procedure to use as a deduction for income tax purposes. Further SuggestionsDouble declining balance depreciationStraight line depreciation Double Declining Balance Method Of Depreciation Asset Depreciation Range System Depreciation Capital appreciation or depreciation Declining Balance Method Of Depreciation Sum of the years digits depreciation Recapture Of Depreciation Book Depreciation depreciation Currency depreciation Accrued Depreciation Depreciation tax shield Real appreciation or depreciation |
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