<p>可变余额递减法(vdb)是余额递减法和直线折旧法的组合方法,前提是{<cd1>}为假或省略。否则,即使折旧大于余额递减计算,也使用标准折旧法。下面假设<code>no_switch</code>为FALSE或省略。在</p>
<blockquote>
<p>The depreciation calculation starts with the declining method. At the
period in the life of the asset where the depreciation calculated by
the straight line method on the remaining depreciable amount will be
greater than the amount calculated by the declining method, you switch
to the straight line method for the remainder of the life of the
asset.</p>
</blockquote>
<p>公式如下:</p>
<blockquote>
<p>Declining Balance:</p>
<ol>
<li>Straight-Line Depreciation Percent = 100% / Useful Life</li>
<li>Depreciation Rate = Depreciation Factor x Straight-Line Depreciation Percent</li>
<li>Depreciation for a Period = Depreciation Rate x Book Value at Beginning of the Period</li>
</ol>
<p>Switching to Straight Line Method:</p>
<ol>
<li>Depreciation in Any Remaining Period = ((Cost - Accumulated Depreciation) / Remaining Life)</li>
</ol>
</blockquote>
<p>Source&online calculator<a href="http://www.calculatorsoup.com/calculators/financial/depreciation-variable-declining-balance.php" rel="nofollow">here</a>,在这里您可以找到有关余额递减折旧法和直线折旧法的信息链接。在</p>