Decuning-balance Method
Decuning-balance Method means:
a method of accelerated depreciation whereby a percentage rate of depreciation is applied to the undepreciated balance, not to the original cost. See also accelerated depreciation; double declining balance; straight-line depreciation.
Table 2 shows the depreciation schedule for a property with a tax basis of $10,000 and a depreciable life of 5 years, using the 125% declining-balance method. Former IRC (check if this IRC provision is current here) § 168(b)(2).
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