ACCELERATED DEPRECIATION
\ɐksˈɛləɹˌe͡ɪtɪd dɪpɹˌiːʃɪˈe͡ɪʃən], \ɐksˈɛləɹˌeɪtɪd dɪpɹˌiːʃɪˈeɪʃən], \ɐ_k_s_ˈɛ_l_ə_ɹ_ˌeɪ_t_ɪ_d d_ɪ_p_ɹ_ˌiː_ʃ_ɪ__ˈeɪ_ʃ_ə_n]\
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Computing depreciation rates faster than the straight line option. The two methods are declining balance or taking the sum of the years digits as the depreciation rate. This results in a larger write off than the value. It suggests that the value is more because the longer the asset it owned it becomes less valuable. The total depreciation charge stays the same.
By Henry Campbell Black
