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Calle Amacuzac 29, Col. Vista Hermosa, Cuernavaca, Morelos C.P. 62290

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What Is the Double Declining Balance Depreciation Method?

The double declining balance (DDB) depreciation method is an accounting approach that involves depreciating certain assets at twice the rate outlined under straight-line depreciation. This results in depreciation being the highest in the first year of ownership and declining over time. Here’s the depreciation schedule for calculating the double-declining depreciation expense and the asset’s net … Leer más