1個回答
Irene助教
2017-04-24 14:49
該回答已被題主采納
double-declining balance method就是(accelerated method),即double the depreciation rate of straight -line
所以,depreciation rate=2/estimated useful life*100%
depreciation=depreciation rate*carrying value of asset
第一年的carrying value就是資產(chǎn)賬面原值,和salvage value無關(guān)
