Declining Balance Depreciation

Declining balance depreciation is an accelerated method of depreciation that provides higher depreciation in the early years of an asset's life and lower depreciation in the later years. The rate used is normally 150 percent or 200 percent of the straight-line rate; salvage value is not included in the calculation other than as a lower limit to the amount that can be depreciated. See also straight?line depreciation and sum?of?the?years'?digits depreciation and units?of?production depreciation.