Carrying amount is used in determining the amount that the diminishing-balance rate is applied to.

Name: Carrying amount is used in determining the amount that the diminishing-balance rate is applied to.
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In the diminishing balance method of depreciation, the carrying amount (book value) of the asset, which is its cost minus any accumulated depreciation, is used as the base to apply the depreciation rate. This results in a decreasing annual depreciation expense over the asset's useful life.

Carrying Amount Is Used in Determining the Amount That the Diminishing-Balance