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

Foster, who is also a former economic adviser to President Bush has some advice for the Obama team: lower the corporate tax rate, make permanent the Bush tax cuts, do the same with the bonus depreciation rate (or at least extend it) and cut the bottom three tax rates to give the middle class a lift.

FORBES: Magazine Article

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