Reference Entry

diminishing-balance method

Edited by Jonathan Law

in A Dictionary of Accounting

Fifth edition

Published in print July 2016 | ISBN: 9780198743514
Published online November 2016 | e-ISBN: 9780191803147
diminishing-balance method

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A method of computing the *depreciation of a *fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (...

Reference Entry.  121 words.  Illustrated.

Subjects: Accounting

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