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Declining Balance Method of Depreciation
 
Declining balance method of depreciation is a method used for certain depreciable assets. The annual depreciation is computed by multiplying the book value of the fixed asset by a rate calculated according to the following formula:
Rate = 1 − N√S ÷ C
where N = number of years of estimated life, S = estimated salvage or residual value, and C = original cost. Accountants often use a rate easier to calculate which is twice the straight-line rate instead of the rate computed by the formula.
 
طَرِيقَةُ القِسْطِ المُتَناقِصِ في حِسابِ الاِسْتِهْلاكِ
 
تُسْتَخْدَمُ هذِهِ الطَّرِيقَةُ لحِسابِ اسْتِهْلاكِ بَعْضِ المَوْجوداتِ الثّابِتَةِ القابِلَةِ للاسْتِهْلاكِ حَيْثُ يُحْتَسَبِ الاسْتِهْلاكُ السَّنَوِيُّ بِضَرْبِ القِيمَةِ الدَّفْتَرِيَّةِ للمَوْجوداتِ الثَّابِتَةِ (الفَرْق بَيْنَ التَّكْلِفَةِ الأصْلِيَّةِ وبَيْنَ مَجْموعِ الاسْتِهْلاكِ المُتَراكِمِ) بِمُعَدَّلٍ يُحْسَبُ بِمُوجِبِ المُعادَلَةِ التّالِيَةِ:
المعدَّلُ = 1 -ن√ق ÷ت
حَيْثُ ن = عَدَدَ سَنَواتِ العُمْرِ المُقَدَّرِ للمَوْجُوداتِ الثَّابِتَةِ، وق = قِيمَة الإنْقاذِ (قِيمَة الخُرْدَةِ)، و ت = التَّكْلِفَة الأَصْلِيَّة. ويَسْتَخْدِمُ المُحاسِبونَ أَحْيانًا مُعَدَّلًا سَهْلَ الحِسابِ وهو يُعادِلُ ضِعْفَ مُعَدِّلِ القِسْطِ الثّابِتِ عِوَضًا عن المُعَدَّلِ المَحْسوبِ بمُوجِبِ المُعادَلَةِ المَذْكورَةِ أَعْلاهُ.