The amortization method and double-declining-balance method are both accelerated amortization methods.
31) The units-of-production method does not take into account the passage of time.
32) To calculate the double-declining-balance rate, you would divide 2 by the number of years of useful life.
33) Net income is affected by the amortization method used.
34) The straight-line method of amortization allocates the cost evenly over the useful life of the asset.
35) To calculate double-declining-balance method, determining residual value is the first step.
36) The Sum-of-the-Years'-Digits method of amortization has a large number of practitioners in Canada.
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