Last reviewed 08-20-2026Short-Sale.com Editorialglossary
DECLINING BALANCE DEPRECIATION
California Department of Real Estate
Updated 08-20-2026
DECLINING BALANCE DEPRECIATION
A method of accelerated depreciation allowed by the IRS in certain circumstances. Double Declining Balance Depreciation is its most common form and is computed by using double the rate used for straight line depreciation.
California Department of Real Estate Glossary
California Department of Real Estate · p. 11
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