BUS–A 201 at Indiana University--Bloomington

5. Double Declining Balance

in Topic 8 (Video 5 of 8)
Double declining balance is not as easy as straight line, but it's not terrible. There is one thing that you have to look out for, and I'll tell you what it is.

This Video Mentioned Some Formulas

Depreciable Base = Cost - Salvage Value
DDB Depreciation Expense = 2 * (1 / Useful Life) * Book Value
When using DDB, make sure you don't depreciate more than the depreciable base!

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