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gslwong gslwong
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The primary advantage of declining balance depreciation over straight-line depreciation is that, while the total amount of depreciation (and thus tax savings) is unchanged, charges are taken later. This means that the firm gets the benefits of the tax savings later, which decreases their present value.


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Textbook 
 Financial Management: Theory and Practice

Financial Management: Theory and Practice


Edition: 4th
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juniorpjuniorp
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