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How is salvage value used in a Double-Declining Balance (DDB) Depreciation computation? Why would a company choose to use accelerated depreciation (like DDB or Sum-of-the-year's

  1. How is salvage value used in a Double-Declining Balance (DDB) Depreciation computation?
  2. Why would a company choose to use accelerated depreciation (like DDB or Sum-of-the-year's Digits (SYD)) for tax purposes and straight-line depreciation for GAAP purposes?

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