Double-Declining Balance (DDB)

Accelerated depreciation method using twice the rate of annual depreciation. As the table indicates, DDB provides a faster write-off in early years and the total depreciation is the same with both methods.

Four Year Depreciation Charges
(in percent of original asset value)

Year Straight Line DDB

1 25 50

2 25 25

3 25 12.5

4 25 12.5

Glossary * D