TERMIUM Plus®

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DOUBLE DECLINING BALANCE METHOD [1 record]

Record 1 1996-11-20

English

Subject field(s)
  • Financial Accounting
DEF

A variant of the diminishing balance method in which the constant percentage used is twice the rate that would have been applied if the straight-line method had been used.

French

Domaine(s)
  • Comptabilité générale
DEF

Variante de la méthode de l'amortissement dégressif, dont le taux constant est le double de celui qui prévaudrait si on appliquait la méthode de l'amortissement linéaire.

Spanish

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