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The Book Value formula for DDB is

BV = FCIL - S dkDDB

where

FCIL is the Capital Cost Investment (excluding the cost of land)

S is the Salvage value

dkDDB is the depreciation allowance using the Double Declining Balance method.

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The Book Value formula for DDB is

BV = FCIL - S dkDDB

where

FCIL is the Capital Cost Investment (excluding the cost of land)

S is the Salvage value

dkDDB is the depreciation allowance using the Double Declining Balance method.

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