固定资产自然资源无形资产.pptVIP

double-declining-balance method双倍余额递减法 Unlike the other depreciation methods, salvage value is ignored in determining the amount to which the declining balance rate is applied. A common application of the declining-balance method is the double-declining-balance method双倍余额递减法, in which the declining-balance rate is double the straight-line rate. If Barb’s Florists uses the double-declining-balance method, the depreciation is 40% (2 X the straight-line rate of 20%). 第三十一页，共八十二页。 $13,000 x 40% = $5,200 Book Value at Beginning of 1st year Declining Balance Rate Depreciati