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 Matches

Sum of the years digits depreciation

Sum of the years digits depreciation

Method of accelerated depreciation.


Recapture Of Depreciation

Recapture Of Depreciation

Taxing as ordinary income, upon the sale of property, the amount of depreciation taken above straight line depreciation.


Straight line depreciation

Straight line depreciation

Amortizing or apportioning an equal dollar amount of depreciation in each accounting period.


Currency depreciation

Currency depreciation

A 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.


Book Depreciation

Book Depreciation

Depreciation reserved (on the books) by an owner for future replacement or retirement of an asset.


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Double declining balance depreciation
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Earnings before interest, taxes, and depreciation (EBITD)
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Capital appreciation or depreciation


 
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