| 单词 | reducing balance method |
| 释义 | reducing balance method reducing balance method (also declining balance method, diminishing balance method) noun [sing.]
(Accounting ) 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. ⇨ DOUBLE-DECLINING BALANCE METHOD, STRAIGHT-LINE METHOD, SUM OF THE DIGITS METHOD
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