[] () a way of reducing the value of (depreciating) an asset in a company's financial records in which the value of the asset is reduced by the same amount each year. This amount is the difference between the original value of the asset and the final ( residual) value, divided by a particular number of years.直线（折旧）法➡double-declining balance method , reducing balance method , sum of the digits method ➡ picture at depreciation