Depreciation Methods Compared
Straight-line and accelerated depreciation methods result in the same total depreciable cost over the estimated useful life of an asset. The major difference between all of these methods is the timing of depreciation.
| Year | Straight-Line | Sum-of-the-Years’ Digits (SYD) | Double-Declining Balance (DDB) |
| 0 | $0 | $0 | $0 |
| 1 | 16,000 | 26,667 | 40,000 |
| 2 | 16,000 | 21,333 | 24,000 |
| 3 | 16,000 | 16,000 | 14,400 |
| 4 | 16,000 | 10,667 | 800 |
| 5 | 16,000 | 5,333 | 800 |
| Total Depreciation | $80,000 | $80,000 | $80,000 |
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