declining balance depreciation

In BMC Remedy Asset Management, a method of calculating depreciation in which configuration items (CIs) depreciate at a constant rate per year, accelerated by a factor of 150 percent. In this method of accelerated depreciation, 150 percent of the straight-line depreciation amount is taken the first year. The same percentage is applied to the undepreciated amount in subsequent years. See also double-declining-balance-depreciation.