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单词 declining balance method
释义
  • Business

declining balance methodnoun [ S ]

ukusalso diminishing balance method, also reducing balance method

ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company's accounts , in which the asset's value is reduced by the same percentage each year, so that the reduction is less each year:

One example of accelerated depreciation is the declining balance method, in which depreciation is recorded as a constant proportion of the depreciated book value over the anticipated life of the asset.
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更新时间:2024/11/13 22:18:26