Accelerated Depreciation

Description and Definition of Accelerated Depreciation

Accelerated depreciation is a method of depreciation that produces larger deductions for depreciation in the early years of an asset's life versus spreading the cost evenly over the life of the asset, as with the straight-line depreciation method. For most business property, except real estate, the law allows you to depreciate the cost at a rate faster than would be allowed under straight-line depreciation.

Resources

See Also

Further Reading

• Accelerated Depreciation in the West's Tax Law Dictionary
• Accelerated Depreciation in “A Dictionary of Taxation”