Accelerated depreciation

Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' and/or tax purposes, ...

accelerated depreciation
The allocation of the cost of a plant asset to expense in an accelerated manner.

Accelerated Depreciation
Accelerated Depreciation definition :
Any depreciation method thatproduces larger deductions for depreciation in the early years of anasset's life.

Accelerated depreciation
Any depreciation method that produces larger deductions for depreciation in the early years of a project's life.

Accelerated depreciation
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.

Accelerated Depreciation
Definition of Accelerated Depreciation: When goods are written off more quickly than usual to help reduce companies tax bills and encourage investment.

accelerated depreciation
method recognizing higher amounts of depreciation in the earlier years and lower amounts in the later years of a fixed asset's life.

Accelerated Depreciation
Investment Dictionary:
Accelerated Depreciation
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Accelerated Depreciation Definition
Definition of Accelerated Depreciation in Insurance Concepts
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ACCELERATED DEPRECIATION - Depreciation is the reduction of the value of a property or chattel as a res...
ACCELERATED PAYMENT - The option to make higher repayments to pay off the loan faster.

accelerated depreciation
(1) The estimated useful life of the fixed asset being depreciated is
shorter than a realistic forecast of its probable actual service life;
(2) more of the total cost of the fixed asset is allocated to the first ...

Accelerated depreciation
A method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the ownership of a property.

Accelerated Depreciation: Accelerated depreciation is a method of depreciation in which larger deductions are taken earlier in the life of the asset than with the straight-line method.

Accelerated Depreciation. A method of calculating depreciation where deductions are higher in the early years of the asset's life. Contrasted with straight-line depreciation where deductions are equal for each year of the life of the asset.

ACCELERATED DEPRECIATION " Methods of depreciation in which depreciation expense is greater in early years and less in later years (vs. Straight-Line). See: Depreciation.

accelerated depreciation
A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods.

Accelerated 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.
See also: Straight-Line Depreciation ...

Accelerated depreciation: 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.

Accelerated Depreciation vs. Income Forecast Method
The Internal Revenue Code and Case law requires the use of income forecast or straight line method of depreciation.

Accelerated Depreciation
A method of depreciation of fixed assets, where the early deductions are greater in monetary terms and later ones are smaller.
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Accelerated depreciation
Definition: A depreciation method that allows the recording of depreciation in excess of the amount that would be recorded under the straight-line depreciation method.

Accelerated depreciation. For most business property, except real estate, the law allows you to depreciate the cost at a rate faster than would be allowed under straight-line depreciation.

Accelerated Depreciation - Is an accounting technique which provides larger than straight-line depreciation amounts in the early years and smaller than straight-line depreciation amounts in the later years.

Accelerated depreciation
Economics: Principles & Practices
Definition: schedule that spreads depreciation over fewer years than normal to generate larger tax reductions (p. 245) ...

With accelerated depreciation (shown below), the combined amount of depreciation and maintenance provides a level measure of total cost. This may achieve a better matching of total costs and benefits in this particular scenario.

Method of accelerated depreciation.
Double dip
Used for listed equity securities. Dividend roll in which the dividend capturer already owns the stock cum dividend and is enriching his current yield through a second, or double dose of dividend.

Method of accelerated depreciation.
Summary plan description (SPD) ...

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Accelerated Depreciation
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Accelerated Depreciation "A depreciation method which allows faster write-offs than the straight line... acceleration clause A provision contained within a loan or credit agreement which allows the lender...

Flow-through method The practice of reporting to shareholders using straight-line depreciation but using accelerated depreciation for tax purposes and "flowing through" the lower income taxes actually paid to financial statements prepared for ...

ACCELERATED DEPRECIATION -- Method of depreciation under which taxpayers may allocate larger depreciation deductions to the first year or first few years of useful business assets, such as plant and machinery ...

deductions you claimed for accelerated depreciation that exceed what you could have claimed under straight-line depreciation ...

Declining (reducing) balance depreciation method - A method of accelerated depreciation by which the asset's book value is multiplied by a fixed depreciation rate.

In 1954, accelerated depreciation was introduced, allowing investors to deduct a larger fraction of the purchase price of a machine than had previously been allowed. In 1962, President John F.

Double-declining-balance depreciation
Method of accelerated depreciation.
Double dip
Used for listed equity securities. Dividend roll in which the "dividend capturer" already owns the stock cum dividend .

A contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.
Accelerated depreciation ...

Sum-of-the-years'-digits depreciation
Method of accelerated depreciation.
Sunk costs
Costs that have been incurred and cannot be reversed.

Examples are straight line (SL), accelerated methods such as sum-of-the-years digits (SYD), and double-declining balance (DDB) methods. Primarily accelerated depreciation is chosen for a business' tax expense but straight line is chosen for its ...

that can be physically relocated, such as furniture and office equipment. Tangible personal property is always depreciated over either a five- or seven-year period using straight-line amortization, but is eligible for accelerated depreciation as well.

Accelerated depreciation produces larger reductions for depreciation in the early years of life and includes: (1) Sum-of-years digits method where depreciable cost is multiplied by the number of years remaining and divided by the sum of all the ...

See also: Banks, Expense, Funding, Values, Prepayment