如何计算Double Declining Balance

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Double Declining Balance (DDB) is an accelerated depreciation method that applies double the straight-line rate to the declining book value each year. It produces larger deductions early and smaller ones later — useful for assets that lose value quickly.

分步指南

1. 1DDB rate = (2 / Useful life) × 100%
2. 2Annual depreciation = Beginning book value × DDB rate
3. 3Book value never goes below salvage value
4. 4Often switched to straight-line when straight-line gives a higher deduction

例题解析