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Declining balance depreciation
Declining balance depreciation is a method of depreciation under which a uniform rate is applied each year to the unrecovered basis of the property. The rate is expressed as a percentage of the straight line rate, such as 150 percent. The basis of the property is decreased each year by the amount of the depreciation previously allowed or allowable, Treas. Reg. § 1.167(b)-2(a).
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- Part of Speech: noun
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- Category: Real estate investment
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