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5. Double Declining Balance

in Chapter 8 (Video 5 of 8)
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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!

The Rest Of The Videos

1 Acquisition Cost of Assets 13:23
2 Lump Sum Purchases 6:01
3 What is Depreciation? 11:23
4 Straight Line Depreciation 4:33
5 Double Declining Balance
You are here. 		13:58
6 Units of Production 3:43
7 Partial Year Depreciation 5:50
8 Capital vs. Revenue Expenditures 10:42
Chapter 9 →

Chapter 8 Practice Problems

Click Here to View All Chapter 8 Problems at Once View
1 The Effect of Amortization Easy
2 The Effect of Capital vs Revenue Expenditures Easy
3 Calculating Depreciation using DDB Moderate
4 Change in Depreciation Moderate
5 Failure to Record Depreciation Moderate
← Chapter 7

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