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This question is about double declining balance method.

What is an accelerated method, and why is DDB depreciation considered one?

By Zippia Team - Dec. 7, 2022

The DDB depreciation method is considered an accelerated method because it causes higher depreciation expenses during the early years of an asset's useful life and gradually lowers expenses as the asset ages. As such, an accelerated method is any method that follows this principle. By contrast, straight-line depreciation has rather even costs year to year.

What is an accelerated method, and why is DDB depreciation considered one?

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