Double-declining-balance depreciation method (DDB) is an accounting methodology in which the depreciation rate used is double the rate used under the straight-line method. In addition, the rate is applied to the full purchase cost of the asset, whereas under the straight-line method the rate is applied to the cost net of salvage value.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). Double-declining-balance depreciation method (DDB). Retrieved September 24, 2026, from http://smartdefine.org/double-declining-balance_depreciation_method_(ddb)/definitions/1152380 |
| Chicago | Barry Goldsmith. 2010. "Double-declining-balance depreciation method (DDB)" http://smartdefine.org/double-declining-balance_depreciation_method_(ddb)/definitions/1152380 (accessed September 24, 2026). |
| Harvard | Barry Goldsmith 2010, Double-declining-balance depreciation method (DDB), Smart Define, viewed 24 September, 2026, <http://smartdefine.org/double-declining-balance_depreciation_method_(ddb)/definitions/1152380>. |
| MLA | Barry Goldsmith. "Double-declining-balance depreciation method (DDB)" 21 October 2010. Web. 24 September 2026. <http://smartdefine.org/double-declining-balance_depreciation_method_(ddb)/definitions/1152380> |