Unit 8 • Lesson 40.8h
Double-Declining Balance and Method Comparison
Students must understand accelerated depreciation and how method choice affects reported profit before building Excel schedules in Lesson 05.
What You'll Learn
- ▶Calculate double-declining balance depreciation by hand
- ▶Compare DDB and straight-line depreciation in business terms
- ▶Explain when accelerated depreciation makes more sense than straight-line
Key Concepts
Double-declining balance formula and rate
Salvage value floor rule
Method comparison and business implications
Lesson Phases
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Reconnect to Lesson 03's straight-line method and surface the friction point that makes DDB necessary
Introduction
Teach DDB method step by step, compare with straight-line in business terms
Guided Practice
Add salvage value floor complication with reduced scaffolding
Independent Practice
Algorithmic practice on DDB and method comparison with mastery target
Assessment
Short MCQ exit ticket on DDB calculation and method comparison reasoning
Closing
Reflect on confidence, connect to business problem, preview Excel build lesson
How You'll Learn
Worked examples comparing DDB and straight-line side by side
Algorithmic deliberate practice with mastery target
Salvage value floor complication in Phase 3