Lesson ProgressPhase 4 of 6
Phase 4Independent Practice
Independent Practice: Double-Declining Balance and Method Comparison
Algorithmic practice on DDB and method comparison with mastery target
Deliberate Practice: DDB and Method Comparison
Practice calculating DDB depreciation and comparing it with straight-line. Each round gives you a new asset. Your job is to find the correct DDB expense, book value, or method comparison for a specific year.
Target: Get 5 consecutive correct answers. Use "Show Schedule" to see the full DDB vs straight-line comparison before you submit.
DDB vs Straight-Line — Method Comparison Practice
Calculate DDB depreciation and compare it with straight-line. Target: 5 consecutive correct answers.
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TechStart purchased a fleet of laptops for $11,134 with a 3-year life and $574 salvage value.
Cost
$11,134
Useful Life
3 yrs
Salvage Value
$574
Compare Year 1 under both methods.
DDB Key Rules
- Rate = 2 × (1 ÷ useful life)
- Apply rate to beginning book value (not depreciable base)
- Do not subtract salvage value in the calculation
- Book value can never fall below salvage value
Common Mistakes
- Subtracting salvage value before applying DDB rate
- Using straight-line rate instead of double rate
- Letting book value fall below salvage value
- Applying the rate to cost every year instead of book value