As a result, this declining-balance method of depreciation often is called double-declining-balance ( or 2 % - declining balance ). 这种余额递减(DB)折旧法也因而称为双倍余额递减(DB)法(或2%余额递减(DB)法)。
Returns the depreciation of an asset for a specified or partial period using a declining balance method 返回某项固定资产用余额递减(DB)法计算的特定或部分时期的折旧额
Is the rate at which the balance declines. If factor is omitted, it is assumed to be 2 ( the double - declining balance method ) 指余额递减(DB)速率,若省略,则采用默认值2(双倍余额递减(DB))。