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Double Declining Balance Depreciation

Term · Environment · MLC-T-ENV-008463

Double declining balance (DDB) depreciation is an accelerated depreciation method in which first year depreciation is double the amount of straight-line depreciation.

Table 1. Record
IdentifierMLC-T-ENV-008463
FieldEnvironment
SubjectPolicy and guidance
AbbreviationDDB Depreciation
ReferencesAgSTAR Handbook Glossary
Record as JSON 
{
  "id": "MLC-T-ENV-008463",
  "term": "Double Declining Balance Depreciation",
  "field": "Environment",
  "definition": "Double declining balance (DDB) depreciation is an accelerated depreciation method in which first year depreciation is double the amount of straight-line depreciation.",
  "abbreviation": "DDB Depreciation",
  "subject": "Policy and guidance",
  "references": [
    "AgSTAR Handbook Glossary"
  ],
  "url": "https://mlchart.com/terminology/environment/double-declining-balance-depreciation/"
}

Record 8,463 of 30,736 in Environment terminology (MLC-0121). Request the full dataset.