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Definition of

accelerated depreciation

Accounting

assigning higher depreciation to new assets a system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition. The cost of the asset less its residual value is multiplied by a fraction based on the number of years of its expected useful life. The fraction changes each year and charges the highest costs to the earliest years.

Related definitions of "accelerated depreciation"

Definitions of ’accelerated depreciation’ and meaning of ’accelerated depreciation’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’accelerated depreciation’ and other financial terms with our online QFINANCE Financial Dictionary.

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