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Double-Declining-Balance
A method of accelerated depreciation which doubles the normal depreciation rate, reducing the value of an asset more quickly.
Depreciation Expense
Systematically spreading the expense of a physical asset over its duration of utility.
Units-of-Activity Method
A depreciation method where the expense is based on the number of units produced or the use of the asset, rather than the passage of time.
Double-Declining-Balance
An accelerated method of depreciation that doubles the normal depreciation rate to expense the asset more quickly.
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