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An example of a hydraulic offender would be a man who left his home knowing he was going to commit a crime.
Double Diminishing-Balance
An accelerated method of depreciation that doubles the depreciation rate of the diminishing balance method, expensing a larger portion of the asset's cost near the beginning of its life.
Residual Value
The anticipated value of an asset at the conclusion of its lifespan.
Double Diminishing-Balance
An accelerated method of depreciation that calculates expense by doubling the straight-line depreciation rate applied to the declining book value of an asset.
Depreciation Expense
The allocated reduction in the value of a tangible asset over its useful life, recognized as an expense on the income statement.
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