{"id":40,"date":"2026-10-03T11:08:18","date_gmt":"2026-10-03T10:08:18","guid":{"rendered":"https:\/\/wpcalc.com\/pt\/depreciacao-acelerada\/"},"modified":"2026-10-03T11:08:18","modified_gmt":"2026-10-03T10:08:18","slug":"depreciacao-acelerada","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/pt\/financas\/depreciacao-acelerada\/","title":{"rendered":"Calculadora de Deprecia\u00e7\u00e3o Acelerada"},"content":{"rendered":"<section class=\"not-prose calculator-box\" aria-labelledby=\"calculator-title\"><div class=\"flex items-baseline sm:items-center justify-between gap-2 sm:gap-3\"><div class=\"flex flex-col sm:flex-row sm:items-center gap-2\"><span class=\"icon icon-calculator text-primary-700! text-base! dark:text-primary-300!\" aria-hidden=\"true\"><\/span><h2 id=\"calculator-title\" class=\"text-lg font-display font-bold\">Calcule a Deprecia\u00e7\u00e3o pelo Saldo Decrescente Duplo<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"40\" data-favorite-title=\"Deprecia\u00e7\u00e3o Acelerada\" data-favorite-url=\"https:\/\/wpcalc.com\/pt\/financas\/depreciacao-acelerada\/\" data-favorite-excerpt=\"Calcule a deprecia\u00e7\u00e3o acelerada pelo m\u00e9todo do Saldo Decrescente Duplo (Double Declining Balance, DDB). Insira o custo inicial do ativo, o valor residual, a vida \u00fatil e o ano para obter a despesa de deprecia\u00e7\u00e3o e o valor cont\u00e1bil daquele ano.\" aria-label=\"Adicionar aos favoritos\" data-favorite-icon=\"icon icon-inventory\">\n    <span class=\"icon icon-shape-star-empty\" aria-hidden=\"true\"><\/span>\n  <\/button>\n  <div class=\"calcdash-favorite__tip\" aria-hidden=\"true\">\n   <span class=\"favorite-tooltip\" id=\"favorite-tooltip\"><\/span>\n  <\/div>\n  <span class=\"sr-only\" role=\"status\" id=\"favorite-status\"><\/span>\n<\/div><\/div><form action=\"https:\/\/wpcalc.com\/pt\/financas\/depreciacao-acelerada\/\" method=\"POST\" class=\"calculator\" id=\"calculator-40\" data-post=\"40\"><fieldset class=\"fieldset-input\"><legend class=\"sr-only\">Campos de entrada<\/legend><div class=\"field has-term\" id=\"input-1\"><label for=\"field-1\">Custo inicial do ativo<\/label><div class=\"term\">C<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"custo_inicial_do_ativo\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"10000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">Custo total do ativo no momento da compra<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Valor residual<\/label><div class=\"term\">S<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"valor_residual\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"1000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Valor residual estimado do ativo ao fim da sua vida \u00fatil<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">Vida \u00fatil<\/label><div class=\"term\">L<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"vida_til\" id=\"field-3\" aria-describedby=\"calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"1\" value=\"5\"\/><small id=\"calc-info-3\">N\u00famero esperado de anos em que o ativo estar\u00e1 em uso<\/small><\/div><div class=\"field has-term\" id=\"input-4\"><label for=\"field-4\">Ano<\/label><div class=\"term\">Y<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"ano\" id=\"field-4\" aria-describedby=\"calc-info-4\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"1\" value=\"1\"\/><small id=\"calc-info-4\">O ano para o qual pretende calcular a deprecia\u00e7\u00e3o<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Recalcular\" id=\"calculate-button\" data-post=\"40\">Calcular<\/button><button type=\"reset\">Redefinir<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Calcular automaticamente<\/label><small>Se ativado, o resultado \u00e9 atualizado automaticamente quando voc\u00ea altera qualquer valor.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Seus resultados<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Deprecia\u00e7\u00e3o do Ano<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copiar resultado\" aria-label=\"Copiar resultado\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-2\"><span class=\"field-title\"><span>Valor Contabil\u00edstico no In\u00edcio do Ano<\/span><\/span><span class=\"field-value\" id=\"result-2\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copiar resultado\" aria-label=\"Copiar resultado\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-3\"><span class=\"field-title\"><span>Valor Contabil\u00edstico no Fim do Ano<\/span><\/span><span class=\"field-value\" id=\"result-3\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Copiar resultado\" aria-label=\"Copiar resultado\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><\/div><div class=\"result-actions\"><button type=\"button\" class=\"copy-link\"><svg viewBox=\"0 0 20 20\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M12.232 4.232a2.5 2.5 0 0 1 3.536 3.536l-1.225 1.224a.75.75 0 0 0 1.061 1.06l1.224-1.224a4 4 0 0 0-5.656-5.656l-3 3a4 4 0 0 0 .225 5.865.75.75 0 0 0 .977-1.138 2.5 2.5 0 0 1-.142-3.667l3-3Z\"\/><path d=\"M11.603 7.963a.75.75 0 0 0-.977 1.138 2.5 2.5 0 0 1 .142 3.667l-3 3a2.5 2.5 0 0 1-3.536-3.536l1.225-1.224a.75.75 0 0 0-1.061-1.06l-1.224 1.224a4 4 0 1 0 5.656 5.656l3-3a4 4 0 0 0-.225-5.865Z\"\/><\/svg><span class=\"copy-link__text\">Copiar link para este c\u00e1lculo<\/span><\/button><span class=\"sr-only\" role=\"status\" id=\"copy-link-status\"><\/span><\/div><\/div><a href=\"#respond\" class=\"hidden transition-opacity duration-300 opacity-0 w-50 text-sm justify-center items-center gap-2 px-4 py-2 rounded bg-gray-200 text-gray-700 hover:bg-gray-300\" id=\"leave-comment\"><span class=\"icon icon-comments\" aria-hidden=\"true\"><\/span>Deixar um coment\u00e1rio<\/a><\/form><\/section><section id=\"calc-reactions\" class=\"not-prose hidden my-12 bg-gradient-to-r from-primary-50 to-gray-50 border border-indigo-100 rounded-xl px-6 py-4 shadow-sm\" data-post=\"40\" aria-live=\"polite\" aria-labelledby=\"calc-reactions-title\"><p id=\"calc-reactions-title\" class=\"text-sm text-gray-500 text-center mb-2\">O que voc\u00ea achou deste resultado?<\/p><div role=\"group\" aria-labelledby=\"calc-reactions-title\" class=\"grid grid-cols-3 sm:flex sm:flex-row sm:justify-around gap-4 sm:items-center sm:flex-wrap\"><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"like\"><span class=\"reaction-count\" data-reaction-count=\"like\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude00 <\/span><span class=\"reaction-description font-medium\">Curti <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"helpful\"><span class=\"reaction-count\" data-reaction-count=\"helpful\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\udca1 <\/span><span class=\"reaction-description font-medium\">\u00datil <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"confused\"><span class=\"reaction-count\" data-reaction-count=\"confused\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude15 <\/span><span class=\"reaction-description font-medium\">Confuso <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"disappointed\"><span class=\"reaction-count\" data-reaction-count=\"disappointed\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude1e <\/span><span class=\"reaction-description font-medium\">Decepcionado <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"inaccurate\"><span class=\"reaction-count\" data-reaction-count=\"inaccurate\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\u274c <\/span><span class=\"reaction-description font-medium\">Impreciso <\/span><\/button><\/div><div id=\"reaction-message\" class=\"hidden mt-8 rounded-md border border-primary-100 bg-white\/50 backdrop-blur-sm px-4 py-2 text-sm text-center shadow-sm\"><\/div><\/section><div class=\"calcdash-ad not-prose calcdash-ad--calc_result calcdash-ad--in-article\"><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-1721569815777345\" data-ad-slot=\"6317458308\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script><\/div>\n<style id=\"wpcoderpro-inline-1\">.formula-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section class=\"formula-box\" aria-labelledby=\"formula-title\">\r\n\t<div id=\"formula-title\" class=\"not-prose font-display mb-4\"><span class=\"icon icon-formula\" aria-hidden=\"true\"><\/span><h2>F\u00f3rmula da Deprecia\u00e7\u00e3o Acelerada<\/h2><\/div>\r\n\t<figure class=\"not-prose formula\">\r\n\t\t<figcaption class=\"formula-title\">F\u00f3rmula<\/figcaption>\r\n\t\t<div class=\"text-base text-gray-800\" id=\"formula\">\n\\[ D_Y = BV_{Y-1} \\times \\frac{2}{L} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Onde:<\/strong><\/p>\n<ul>\n<li>\\(D_Y\\) \u2014 despesa de deprecia\u00e7\u00e3o no ano \\(Y\\) ($)<\/li>\n<li>\\(BV_{Y-1}\\) \u2014 valor cont\u00e1bil no in\u00edcio do ano \\(Y\\), ou seja, custo menos deprecia\u00e7\u00e3o acumulada ($)<\/li>\n<li>\\(L\\) \u2014 vida \u00fatil do ativo (anos)<\/li>\n<li>\\(\\frac{2}{L}\\) \u2014 a taxa de saldo decrescente, que \u00e9 o dobro da taxa linear \\(\\frac{1}{L}\\)<\/li>\n<\/ul>\n<p>A f\u00f3rmula expressa a ideia central do m\u00e9todo do Saldo Decrescente Duplo (DDB): uma taxa fixa \u2014 o dobro da taxa linear \u2014 \u00e9 aplicada a cada ano n\u00e3o ao custo original, mas ao valor cont\u00e1bil remanescente do ativo. Aplica-se ainda uma regra adicional: a deprecia\u00e7\u00e3o \u00e9 limitada para que o valor cont\u00e1bil nunca caia abaixo do valor residual \\(S\\).<\/p>\n<p>\r\n<\/section>\n<style id=\"wpcoderpro-inline-2\">.calculation-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section id=\"calculation\" class=\"calculation-box\" aria-labelledby=\"calculation-title\">\r\n\t<div id=\"calculation-title\" class=\"not-prose font-display\"><span class=\"icon icon-unordered-list\" aria-hidden=\"true\"><\/span><h2>Deprecia\u00e7\u00e3o Acelerada \u2013 Exemplo de C\u00e1lculo<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>Exemplo:<\/strong> uma empresa compra um equipamento por $10 000, espera um valor residual de $1 000 ap\u00f3s uma vida \u00fatil de 5 anos e quer a despesa de deprecia\u00e7\u00e3o do Ano 1.<\/p>\n<p>\\[ \\text{taxa} = \\frac{2}{L} = \\frac{2}{5} = 0.40 \\]<\/p>\n<p>\\[ D_1 = BV_0 \\times \\text{taxa} = 10{,}000 \\times 0.40 = 4{,}000 \\]<\/p>\n<p>\\[ BV_1 = 10{,}000 - 4{,}000 = 6{,}000 \\]<\/p>\n<p>A verifica\u00e7\u00e3o do valor residual \u00e9 bem-sucedida, pois o valor cont\u00e1bil final ($6 000) continua acima do valor residual ($1 000).<\/p>\n<p><strong>Resultado:<\/strong> deprecia\u00e7\u00e3o do Ano 1 = $4 000,00; valor cont\u00e1bil no in\u00edcio do ano = $10 000,00; valor cont\u00e1bil no final do ano = $6 000,00.<\/p>\n<p>\n\r\n<\/section>\n<h2>Como Usar a Calculadora de Deprecia\u00e7\u00e3o Acelerada<\/h2>\n<ol>\n<li>Insira o <strong>Custo inicial do ativo<\/strong> \u2014 o pre\u00e7o total de compra do ativo, incluindo instala\u00e7\u00e3o e frete.<\/li>\n<li>Insira o <strong>Valor residual<\/strong> \u2014 o valor que voc\u00ea espera recuperar quando o ativo for baixado.<\/li>\n<li>Insira a <strong>Vida \u00fatil<\/strong> \u2014 o n\u00famero de anos em que se espera que o ativo permane\u00e7a em servi\u00e7o (m\u00ednimo 1).<\/li>\n<li>Insira o <strong>Ano<\/strong> \u2014 o ano espec\u00edfico da tabela que voc\u00ea quer consultar, de 1 at\u00e9 a vida \u00fatil.<\/li>\n<li>Leia os resultados: a <strong>Deprecia\u00e7\u00e3o do Ano<\/strong>, o <strong>Valor Cont\u00e1bil no In\u00edcio do Ano<\/strong> e o <strong>Valor Cont\u00e1bil no Final do Ano<\/strong>.<\/li>\n<\/ol>\n<h2>O Que \u00c9 Deprecia\u00e7\u00e3o Acelerada?<\/h2>\n<p>Deprecia\u00e7\u00e3o acelerada \u00e9 qualquer m\u00e9todo que registra despesas de deprecia\u00e7\u00e3o maiores nos primeiros anos de vida de um ativo e menores depois. O m\u00e9todo do Saldo Decrescente Duplo \u00e9 a t\u00e9cnica acelerada mais amplamente utilizada: ele dobra a taxa linear (para um ativo de 5 anos, 40% em vez de 20%) e aplica essa taxa ao valor cont\u00e1bil decrescente a cada ano, e n\u00e3o ao custo original.<\/p>\n<p>O resultado \u00e9 um padr\u00e3o de despesa concentrado no in\u00edcio, que muitas vezes reflete melhor a realidade econ\u00f4mica do que a deprecia\u00e7\u00e3o linear. Ve\u00edculos, computadores e m\u00e1quinas normalmente perdem a maior parte do seu valor nos primeiros anos de uso, de modo que registrar mais despesa no in\u00edcio reflete a forma como a utilidade do ativo \u00e9 consumida.<\/p>\n<p>H\u00e1 tamb\u00e9m um benef\u00edcio de fluxo de caixa: uma despesa de deprecia\u00e7\u00e3o maior reduz o lucro tribut\u00e1vel nos primeiros anos, adiando o pagamento de impostos e liberando caixa enquanto o ativo ainda gera bons retornos. Ao longo de toda a vida do ativo, a deprecia\u00e7\u00e3o total \u00e9 a mesma da deprecia\u00e7\u00e3o linear \u2014 apenas o momento difere.<\/p>\n<p>Para ver a tabela completa do exemplo padr\u00e3o (custo $10 000, residual $1 000, vida \u00fatil de 5 anos), altere apenas o campo Ano e recalcule:<\/p>\n<table>\n<thead>\n<tr>\n<th>Ano<\/th>\n<th>Valor Cont\u00e1bil (In\u00edcio)<\/th>\n<th>Deprecia\u00e7\u00e3o<\/th>\n<th>Valor Cont\u00e1bil (Final)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>$10 000,00<\/td>\n<td>$4 000,00<\/td>\n<td>$6 000,00<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>$6 000,00<\/td>\n<td>$2 400,00<\/td>\n<td>$3 600,00<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>$3 600,00<\/td>\n<td>$1 440,00<\/td>\n<td>$2 160,00<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>$2 160,00<\/td>\n<td>$864,00<\/td>\n<td>$1 296,00<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>$1 296,00<\/td>\n<td>$296,00<\/td>\n<td>$1 000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Observe que no Ano 5 a f\u00f3rmula pura daria \\(1{,}296 \\times 0.40 = 518.40\\), o que levaria o valor cont\u00e1bil abaixo do valor residual. Por isso, a calculadora limita a deprecia\u00e7\u00e3o final a \\(1{,}296 - 1{,}000 = 296\\), de modo que o ativo encerre sua vida exatamente no valor residual.<\/p>\n<h2>Premissas, Limita\u00e7\u00f5es e Dicas Pr\u00e1ticas<\/h2>\n<ul>\n<li><strong>Piso do valor residual:<\/strong> o m\u00e9todo DDB ignora o valor residual no c\u00e1lculo da taxa, mas a deprecia\u00e7\u00e3o \u00e9 sempre limitada para que o valor cont\u00e1bil nunca fique abaixo do residual. A despesa do \u00faltimo ano \u00e9 ajustada automaticamente.<\/li>\n<li><strong>Poss\u00edvel mudan\u00e7a para o m\u00e9todo linear:<\/strong> muitos sistemas tribut\u00e1rios (incluindo as regras do MACRS dos EUA) permitem ou exigem a mudan\u00e7a para a deprecia\u00e7\u00e3o linear no meio da vida do ativo, assim que isso passa a gerar uma dedu\u00e7\u00e3o maior. Esta calculadora aplica o DDB puro do in\u00edcio ao fim.<\/li>\n<li><strong>As regras tribut\u00e1rias variam:<\/strong> quais ativos se qualificam para deprecia\u00e7\u00e3o acelerada, as taxas permitidas e as conven\u00e7\u00f5es (meio ano, meio trimestre) dependem da jurisdi\u00e7\u00e3o e da legisla\u00e7\u00e3o tribut\u00e1ria vigente. Verifique as regras aplic\u00e1veis ao seu neg\u00f3cio antes de declarar.<\/li>\n<li><strong>Deprecia\u00e7\u00e3o cont\u00e1bil versus fiscal:<\/strong> as empresas costumam usar a deprecia\u00e7\u00e3o linear nas demonstra\u00e7\u00f5es financeiras e m\u00e9todos acelerados apenas para fins fiscais, o que cria uma diferen\u00e7a tempor\u00e1ria no lucro reportado.<\/li>\n<li><strong>Escolha a vida \u00fatil com cuidado:<\/strong> a taxa de deprecia\u00e7\u00e3o \\(2\/L\\) \u00e9 muito sens\u00edvel \u00e0 estimativa de vida \u00fatil. Um ativo de 3 anos se deprecia a 66,7% ao ano, enquanto um ativo de 10 anos se deprecia a 20%.<\/li>\n<\/ul>\n<p>Se voc\u00ea precisar de um valor de deprecia\u00e7\u00e3o que distribua o custo de forma uniforme, use a <a href=\"https:\/\/wpcalc.com\/pt\/financas\/depreciacao-de-ativos\/\">calculadora de Deprecia\u00e7\u00e3o de Ativos<\/a> para o m\u00e9todo linear. Para recursos naturais, como minas ou po\u00e7os de petr\u00f3leo, o conceito compar\u00e1vel \u00e9 tratado pela <a href=\"https:\/\/wpcalc.com\/pt\/financas\/despesa-de-exaustao\/\">calculadora de Despesa de Exaust\u00e3o<\/a>. A deprecia\u00e7\u00e3o tamb\u00e9m alimenta indicadores de efici\u00eancia \u2014 veja a <a href=\"https:\/\/wpcalc.com\/pt\/financas\/rotacao-do-ativo-total\/\">calculadora de Rota\u00e7\u00e3o do Ativo Total<\/a> para avaliar qu\u00e3o bem sua base de ativos gera receita.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcule a deprecia\u00e7\u00e3o acelerada pelo m\u00e9todo do Saldo Decrescente Duplo (Double Declining Balance, DDB). Insira o custo inicial do ativo, o valor residual, a vida \u00fatil e o ano para obter a despesa de deprecia\u00e7\u00e3o e o valor cont\u00e1bil daquele ano.<\/p>\n","protected":false},"author":3168,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[49],"class_list":["post-40","post","type-post","status-publish","format-standard","hentry","category-financas","tag-inventario"],"acf":[],"_links":{"self":[{"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/posts\/40","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/users\/3168"}],"replies":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/comments?post=40"}],"version-history":[{"count":3,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/posts\/40\/revisions"}],"predecessor-version":[{"id":2729,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/posts\/40\/revisions\/2729"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/media?parent=40"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/categories?post=40"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/pt\/wp-json\/wp\/v2\/tags?post=40"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}