Accelerated Method of Depreciation

RSS

Modified on 2009/10/23 10:51 by tmkern Categorized as Accounting

(10) » What Relationship Should the General Counsel Have With the Board » Business Intelligence and Finance » Accelerated Method of Depreciation

Accelerated Method of Depreciation¶

An accelerated method of depreciation is any depreciation method that expenses the cost of a tangible asset over its useful life at a rate faster than the straight-line method of depreciation. Examples of accelerated methods of depreciation include double-declining-balance method, sum-of-the-years’-digits method, and modified accelerated cost recovery system (MACRS).