Chapter 11 Depreciation
Step 2: Calculate the double-declining-balance (DDB) rate. DDB rate = 2 x Straight-line rate. Step 3: Calculate depreciation expense. Depreciation expense = DDB rate x Book value at the beginning of the period. Note 1: For the first period, the book value equals the cost of the asset. For each subsequent period, the book value is the difference ... ................
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