短語: ph.
年數總和（折舊）法；合計年限（折舊）法

SYD
straight-line depreciation method
double declining balance method of accelerated depreciation
units of production method

method of allocating the cost of an asset over its useful life . It requires a fraction to be computed each year, which is applied against the depreciable amount. The numerator is the number of years left to be depreciated. The denominator is the sum of the years' digits of the depreciable life.

詞條貢獻者： Lucy  
 貢獻者按積分從高到低進行排序