Accelerated depreciation allows businesses to write off the cost of an asset more quickly than the traditional straight-line method. This can provide asset owners with potentially valuable tax ...

To illustrate the various forms of GAAP depreciation, assume the existence of a plant asset that costs $15,000. Management estimates that the asset will have a useful life of five years, after ...

Companies may choose any method to determine their assets’ accelerated depreciation. But, the two most popular methods are Double-Declining Balance and Sum of the Years’ Digits.

Accelerated depreciation enables businesses to take larger deductions early in an asset’s life, reducing taxable income upfront. This method is particularly useful for assets like technology ...

Another method that can be used to depreciate property is the sum of the years method. This is another accelerated depreciation method which results in bigger deductions on the front end. With ...

There are several ways a business can depreciate an asset—namely through straight line or accelerated modes. For an accelerated depreciation schedule, sum-of-years digits is typically the most common.

Under the accelerated method, the book value is lower in the early years. This means that if the asset has to be sold off before the end of its predicted useful life, it will result in a higher ...

Robert Feinschreiber, Accelerated Depreciation: A Proposed New Method, Journal of Accounting Research, Vol. 7, No. 1 (Spring, 1969), pp. 17-21 ...

Using the new 19-year depreciation for realty bought after May 8, 1985, you can elect either straight-line or accelerated depreciation (18-year depreciation applies to property bought before that ...