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Double-Declining-Balance
A method of accelerated depreciation that doubles the rate at which an asset loses value compared to straight-line depreciation.
Units-Of-Output
A depreciation method that allocates the cost of an asset based on the number of units it produces.
Straight-Line
A method of calculating depreciation of an asset by evenly spreading the cost over its useful life.
Depreciable Cost
The total cost of an asset that is subject to depreciation, which includes the purchase price, import duties, transport costs, installation charges, and other expenses, less its salvage value.
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