The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.


Definition & Citations:

Computing depreciation rates faster than the straight line option. The two methods are declining balance or taking the sum of the years digits as the depreciation rate. This results in a larger write off than the value. It suggests that the value is more because the longer the asset it owned it becomes less valuable. The total depreciation charge stays the same.


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