Double-declining-balance amortization computes annual amortization by multiplying the asset's book value by two times the straight-line rate.

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Double-declining-balance amortization is a method of accelerated depreciation which computes annual depreciation by multiplying the asset's book value at the beginning of the year by two times the straight-line depreciation rate.

Double-Declining-Balance Amortization Computes Annual Amortization by Multiplying the Asset's Book