[] () a way of reducing the value of (depreciating) an asset in a company's financial records in which the amount taken from the asset's value decreases each year. The value of the asset (its book value) is reduced by a fixed percentage each year. 余额递减法（资产的账面价值每年按固定百分比减少）➡double-declining balance method , straight-line method , sum of the digits method ➡ picture at depreciation