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单词 accelerated depreciation
释义
accelerated depreciation
noun[U]
uk
us
ACCOUNTING
amethodby which acompanyreducesan asset’svalueinitsaccountsby more in the earlyyearsofitslifethan inlateryears:
Accelerateddepreciationallowsabusinesstoclaimtaxdeductionson anassetnowratherthanlater.
(Definition ofaccelerated depreciationfrom theCambridge Business English Dictionary© Cambridge University Press)

Examplesofaccelerated depreciation

accelerated depreciation
For tax purposes, the allowable methods ofaccelerateddepreciationdepend on the tax law that the taxpayer is subject to.
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For financial reporting purposes, the two most popular methods ofaccelerateddepreciationare the double declining balance method and the sum-of-the-years digits method.
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This example has been simplified for a basic demonstration of howaccelerateddepreciationworks.
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Among tax cuts, multipliers ranged from 1.29 for a payroll tax holiday down to 0.27 foraccelerateddepreciation.
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This development also took advantage of the allowedaccelerateddepreciationand interest deductions from passive real estate investments.
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There is no evidence, however, thataccelerateddepreciationleads to higher overall tax revenue for the government.
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For businesses, additional cash advantages can be realized from bonus andaccelerateddepreciationof fuel cells.
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For example,accelerateddepreciationis used in some countries to encourage investment in renewable energy.
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Diminished value is the reduction in a vehicle's market value occurring after a vehicle is wrecked and repaired, otherwise calledaccelerateddepreciation.
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In many cases a compromise was reached in which the government paid partially or fully for the expansions in the form of tax breaks andaccelerateddepreciation.
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These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
#https://dictionary.cambridge.org//dictionary/english/accelerated-depreciation##
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更新时间：2026/4/9 10:57:30