accrual of depreciation的用法和樣例：
例句
- Article 14An enterprise shall make depreciation for all its fixed assets.
第十四條企業應當對所有固定資產計提折舊。 - The procedure for correcting the depreciation program is to spread the remaining undepreciated cost of the asset over the years of remaining useful life.
是加速折舊法的一種，和直線法相比，加速折舊法在固定資產有效使用年限的前期多提折舊，後期少提折舊。
