Declining-Balance Method

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August 25, 2024 3 min read Definitions
Declining-Balance Method: Accelerated Depreciation Technique
Finance Accounting Accelerated Depreciation Declining-Balance Method Double Declining Balance Straight-Line Depreciation Asset Depreciation
The Declining-Balance Method is an accelerated depreciation technique where a percentage rate of depreciation is applied to the undepreciated balance rather than the original cost.
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August 25, 2024 4 min read Definitions
General Depreciation System (GDS): Tax Depreciation
Finance Taxes General Depreciation System GDS MACRS Depreciation Declining-Balance Method
An in-depth look at the General Depreciation System (GDS) under the Modified Accelerated Cost Recovery System (MACRS) for tax depreciation.
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