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| Definitions by InvestorWords.com |
| What is...? |
| double-declining balance depreciation method Method of accelerated depreciation, in which double the straight-line depreciation amount is taken the first year, and then that same percentage is applied to the undepreciated amount in subsequent years. see also accelerated depreciation, declining balance method, Accelerated Cost Recovery System, Modified ACRS, straight line depreciation, Sum-of-the-Years'-Digits Method. |
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