accelerated depreciation
- A method where property put into use before 1980 is depreciated at a faster rate than usual under rules set before the implementation of the Accelerated Cost Recovery System
- The company had a large amount of accelerated depreciation because most of their equipment was purchased prior to 1980.
- She had to calculate the accelerated depreciation for the property that was put into use before 1980.
- Due to the utilization of accelerated depreciation, their return on investment was higher.
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