When depreciating an asset, companies need to consider either a straight-line or accelerated schedule. When choosing the latter, the double-declining balance mode of depreciation is among the most ...

Declining Balance Depreciation With this accelerated form of depreciation, you deduct a greater portion of the asset’s value at the beginning of its life. This typically at a rate of double or 150%.

Double declining balance method: Depreciation Expense = (Undepreciated asset cost balance - salvage value) / No. of remaining years of useful life X 2 YEAR 1 = ( ($100,000 – 10,000) / 10) X 2 ...

Another method of depreciation is the double-declining balance approach. This approach is a type of accelerated depreciation method that results in bigger depreciation in the first few years of ...

The straight-line method can be applied to most assets. If there isn’t a specific trend to the asset’s use, straight-line depreciation is applied. Double-Declining Balance This method is used when the ...

How to Calculate Depreciation Using Excel. Two common ways of calculating depreciation are the straight-line and double declining balance methods. Excel can accomplish both using the SLN function ...

Double declining balance depreciation seeks to reflect the accelerated depreciation of some assets. To calculate one takes the starting book value divided by the years of useful life, times two.

150% Declining Balance Method: Similar to the Double Declining Balance method, this method uses a lower rate of 150% of the straight-line rate. This method is less aggressive than DDB but still ...