### cummins diesel dodge 2500

**method**is commonly called the

**Double**-

**Declining Balance Method**because the depreciation rate that is used is usually

**double**the straight-line rate or d =2/ n. The factor 2 is often specified as 200%. The depreciation

**formula**for year j is: D j = min (d*BV j-1 , max (0, BV j-1 -Sn) ) BV j-1 = C (1-d) j-1. Calculate Depreciation in

**Excel**.