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The straight-line depreciation method allocates an equal amount of depreciation expense over the useful life of an asset, resulting in a constant annual depreciation expense. In contrast, the reducing balance method accelerates depreciation expense by applying a fixed percentage to the remaining book value of the asset each year, leading to higher depreciation charges in the early years of the asset's life.

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Q: What is the different between straight line method and reducing balance method result?
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What is the distinction between straight line balance method and diminishing balance method?

The straight-line balance method calculates depreciation by dividing the asset's cost minus its residual value by its useful life. In contrast, the diminishing balance method calculates depreciation by applying a fixed percentage to the asset's book value each period, resulting in higher depreciation expenses in the early years of an asset's life.


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A line segment is a straight path between two points on a line. Its length is the distance between those two points.


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