ˌsum of the ˈdigits ˌmethod ( ˌsum of the ˌyears' ˈdigits ˌmethod)
noun
[] ( SYD) () 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 at a rate that gets smaller each year. 年数总和折旧法◆The sum of the digits method is used for assets that lose value rapidly in the first years of ownership, for example cars. 年数总和折旧法适用於最初几年价值快速下降的资产，如汽车。➡double-declining balance method , reducing balance method , straight-line method