accelerated depreciation

From: A Dictionary of Accounting | Date: 1999| Author: R. HUSSEY | Copyright information

accelerated depreciation A rate of depreciation of assets that is faster than the useful-life basis normally used to calculate depreciation. For example, a computer may be expected to have a useful life of four years when it is purchased; however, as a result of new product innovation, it is replaced after two years. If the useful-life basis had b...

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