When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.

当使用直线折旧法时，折旧率可以简单地用1除以资产年限得到。

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The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

预计使用年限是5年，因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。

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A good rate of inflation in Egypt is considered to be 10 percent, and currency depreciation works as a massive punishment against savings and capital accumulation.

百分之十的通货膨胀率在埃及被认为是良好的，货币贬值被用来大规模的惩罚储蓄与资本积累。

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For historical evidence, we can look at what happened when the bonus depreciation rate dropped from 50% in 2004 down to 0% in 2005.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth

Even amongst rich economies this condition does not hold, largely because investors still worry about the risk of unforeseen exchange-rate depreciation.

ECONOMIST: Capital goes global

As the composition of investment has shifted from traditional machinery towards shorter-lived assets, such as computers and software, the average rate of depreciation has increased.

ECONOMIST: Economics focus