Long-Term Assets: Double-Declining Balance Depreciation Method Example

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This video shows how to calculate Double-Declining Balance depreciation expense both for a full year and partial year. Example includes adjusting entry, asset book value, and how NOT to depreciate an asset below its residual value.
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  1. ProfAlldredge
  2. ProfAlldredge
  3. Financial Accounting
  4. Principles of Accounting
  5. Accountancy (field of study)
  6. Plant Assets
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Much simpler explanation than my textbook. Thank you! <3

aimeeroberts
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so so so well explained thanks! you just saved my ass on the exam im about to take in a couple hours

pat
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Oh, the formula made no sense until you put it into a problem. Thank you. I like how the first method that was time based was a linear decline, but this one also based on time is not linear decay.

nicholi