| 释义 |
declining-balance method
\ ̷ ̷ ¦ ̷ ̷ ̷ ̷ ¦ ̷ ̷ ̷ ̷ -\ noun
: a method of calculating periodic depreciation that involves the determining at regular (as annual) intervals throughout the expected life of an asset of equal percentage amounts of a cost balance which is progressively decreased by subtraction of each prior increment of depreciation from the original cost of the asset — compare straight-line method in the Dict |