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Double-Declining-Balance Method
A method of accelerated depreciation that doubles the rate at which an asset's book value depreciates.
Salvage Value
The projected amount an asset is expected to yield when it is sold after its period of usability has ended.
Book Value
The value of an asset according to its balance sheet account balance, which accounts for the cost of the asset minus any depreciation, amortization, or impairment costs.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in equal installments.
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