Accelerated depreciation refers to any one of several methods by which a company, for `financial accounting` or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life. For financial accounting purposes, accelerated depreciation is expected to b.....
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http://en.wikipedia.org/wiki/Accelerated_depreciation
Methods of depreciation that write off the cost of a capital asset faster than under straight-line depreciation.
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http://wps.pearsoned.co.uk/wps/media/objects/1669/1709588/glossary/glossary
(from the article `income tax`) ...corporate income tax on investment can be lessened by accelerating the rate at which the cost of new machinery and buildings is written off ...
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http://www.britannica.com/eb/a-z/a/9
Any depreciation method that produces larger deductions for depreciation in the early years of an asset`s life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.
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http://www.duke.edu/~charvey/Classes/wpg/bfglosa.htm
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.
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http://www.encyclo.co.uk/local/20047
Any depreciation method that produces larger deductions for depreciation in the early years of a ass
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http://www.encyclo.co.uk/local/22402
An accounting method that allows a company to write off an asset's cost at a faster rate than the traditional method. It often results in a larger tax deduction on a company's income statement. See depreciation
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http://www.encyclo.co.uk/visitor-contributions.php
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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http://www.oasismanagement.com/glossary/
In business, accelerated depreciation is a basis for a form of tax relief that was available in Britain until 1984 and that enabled certain assets of a business organization to be deemed to waste away at a rate faster than that applicable to their normal useful lives. This gave tax relief earlier than would otherwise have been the case and therefor...
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http://www.probertencyclopaedia.com/browse/JA.HTM
- Method that records greater DEPRECIATION than STRAIGHT-LINE DEPRECIATION in the early years and less depreciation than straight-line in the later years of an ASSET'S holding period. (See STRAIGHT-LINE DEPRECIATION.)
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https://www.encyclo.co.uk/local/21071
Any method of depreciation used for accounting or income tax purposes that allow greater deductions in the earlier years of the life of an asset.
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https://www.encyclo.co.uk/local/21657
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