The units of output method is based on an asset’s consumption https://www.bookstime.com/ of measurable units. It is most likely to be used when tracking machine hours on a machine that has a useful life of a given number of total machine hours. The depreciation expense calculated by the double declining balance method may, therefore, be greater or less than the units of output method in any given year. Examples of Double Declining Balance Depreciation DDB…

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