Declining-Balance Depreciation (Book)
Per-year GAAP declining-balance depreciation schedule (150% or 200%), the year's depreciation, accumulated depreciation, and year-end book value, with an optional straight-line crossover.
Formula and source
DB_rate = factor*(1/life); dep = book_begin*DB_rate, floored so book value never drops below salvage. Optional straight-line crossover when SL >= DDB.
GAAP book depreciation - ASC 360 (Property, Plant, and Equipment), by name; distinct from the macrs-depreciation tile (IRS Pub 946 tax method).
Audience
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Posture
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