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 f [..]

A faster method of determining the cost write-off of personal property, used in a business or for the production of income, by applying the straight-line method. The method of depreciation assumes tha [..]

Definition A depreciation method which allows faster write-offs than the straight line method. These methods provide a greater tax shield effect than straight line depreciation, and so companies with [..]

see depreciation

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.

Many capital investments are eligible for tax basis depreciation to reflect the gradual reduction of the value of assets (e.g., due to wear and tear). Some assets, including some renewable energy projects, might be eligible for accelerated depreciation where the tax basis for the assets of the project are depreciated along an accelerated term, for [..]

Methods of depreciation that allow larger deductions during the initial years of the project. For example, accelerated cost recovery system (ACRS).

A depreciation method, such as the Modified Accelerated Cost Recovery System (IRS tax depreciation), that allows write-offs more quickly than the straight-line method, which allows write-offs in equal [..]

Depreciation at larger than the straight-line rate because of:

A bookkeeping method primarily for tax purposes that shows how the property is losing value. Depreciation is the reduction of the properties value over passing time. If the property is losing its valu [..]

is a depreciation method whereby an asset loses book value at a faster rate than the traditional straight-line method. Generally, this method allows greater deductions in the earlier years of an asset [..]

Accelerated depreciation a depreciation method that allows to deduct a greater portion of the cost of property subject to depreciation in the first years after purchase, rather than spreading the cost [..]

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 [..]

 A method of depreciation in which a greater amount of depreciation expense is recorded in the earlier years of an assets useful life than in later years.

  Methods of depreciation that write off the cost of a capital asset faster than under straight-line depreciation. [Chapter 2] Accounts receivable

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 f [..]