Double Declining Balance - ACCT 201, West Virginia University

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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

Topic 8 Practice Problems

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

	Click Here to View All Topic 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

5. Double Declining Balance

This Video Mentioned Some Formulas

The Rest Of The Videos

Topic 8 Practice Problems

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