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What is the formula for calculating depreciatio... - SS1 Accounting Depreciation Account: Diminishing or Reducing Balance Method: Meaning, Formula, And Preparation Question

What is the formula for calculating depreciation using the reducing balance method?

A

Cost of the asset x Depreciation rate

B

Book value of the asset x Depreciation rate

C

Cost of the asset / Depreciation rate

D

Book value of the asset / Depreciation rate

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Correct Option: B
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