Accelerated depreciation

Depreciation methods that expense more of an asset's cost in its early years and less later. They lower taxable income sooner without changing the total amount deducted over the asset's life.

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Related terms

Tax and depreciation

• Diminishing value
• Double declining balance
• Sum-of-the-years' digits
• Tax deferral
• Tax timing strategies
• Temporary full expensing / instant asset write-off
• Units of production