Reference Entry

diminishing-balance method

Edited by Jonathan Law

in A Dictionary of Business and Management

Sixth edition

Published in print January 2016 | ISBN: 9780199684984
Published online February 2016 | e-ISBN: 9780191765278
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: Business and Management

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