Hi all, I get some confusion about DDB way of calculation in LOS 43.c- Book 3, Level 1 The first confusion is about the theory in internet source address below with the application in the example of LOS 43.c. http://beginnersinvest.about.com/cs/investinglessons/l/bldbldeclinebal.htm The website above said that “Remember that once the depreciation charges dip below the amount that would be charged using the straight-line method, the double declining balance is scrapped and straight line immediately utilized” But it is different in actual calculation of LOS 44.c. The second confusion is DTL amount in LOS 44.c, i think there may be some mistake in the book Can somebody help me explaining the reason or show me if i misunderstand. Thanks a lot!