Accelerated depreciation

• Any depreciation method that produces larger deductions for depreciation in the early years of a project's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.

• Is an accounting technique which provides larger than straight-line depreciation amounts in the early years and smaller than straight-line depreciation amounts in the later years.


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 Embedded terms in definition
 Accelerated cost recovery system
 Related Terms
 Accelerated cost recovery system
Accumulated depreciation
Accumulative depreciation
Depreciation expense
Depreciation tax shield
Double declining balance depreciation
Recaptured depreciation
Straight line depreciation
Sum of the years' digits depreciation

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