Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
1,724,370,115 visitors served.
forum mailing list For webmasters
?
New: Language forums
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

accelerated depreciation

   Also found in: Wikipedia 0.12 sec.
Accelerated depreciation
Any depreciation method that produces larger deductions for depreciation in the early years of an asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.

accelerated depreciation
An Accelerated Cost Recovery System method for writing off the cost of a capital asset by taking the largest deductions in the early years of the asset's life. The purpose of using accelerated depreciation is to delay the payment of taxes so that cash savings from the deferral can be reinvested to earn additional income. Compare straight-line depreciation.

accelerated depreciation

Depreciation methods that allow larger deductions in early years,trailing off to smaller deductions in later years. It is the opposite of straight-line depreciation, in which equal amounts are depreciated every year.Accelerated depreciation is not allowed for real property, but may be employed for certain components,such as fencing,security systems,carpet,or windows. The most common types of accelerated depreciation encountered in real estate are double declining balance, also called 200 percent declining balance, and the alternative 150 percent declining balance method.

Example: Carpeting in residential rental properties may be depreciated over 5 years.

Assuming $10,000 worth of carpeting is installed in an apartment building, this is each year's depreciation using the different methods:


Accelerated Depreciation
Various methods of depreciation that yield larger deductions in the earlier years of the life of an asset than does the straight-line method. The double (or 200 percent) declining balance method is an example of an accelerated depreciation method.


How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link
Email
Feedback
Add definition
? Mentioned in ? References in periodicals archive
 
The company expects charges of $115 million to $120 million, or $165 to $170 million after tax, for restructuring and accelerated depreciation, with most of the charges taken in the fourth quarter.
Acquired replacement MACRS property that has the same or shorter recovery period, and the same or more accelerated depreciation method, as the relinquished MACRS property, is subject to a general step-into-the shoes rule (i.
The economy is now recovering and the 50% first-year accelerated depreciation is a very expensive provision to the Treasury.
 
Financial browser? ? Full browser
 
Accelerated Co-Financing Scheme for Africa
Accelerated Commercial Release Operational Support System
Accelerated Community Oncology Research Network
Accelerated Compensation for Developmental Positions
accelerated conduction syndrome
Accelerated convergence
Accelerated Cooperative Experience
Accelerated Copilot Enhancement
Accelerated Copilot Enrichment
Accelerated Cost Recovery
Accelerated cost recovery system
Accelerated cost recovery system
Accelerated cost recovery system
Accelerated Crucible Rotation Technique
Accelerated Curriculum for Entrepreneurs
Accelerated Customs Release Operations Support System
Accelerated death benefit
Accelerated death benefit
Accelerated Death Benefit Rider
accelerated decision
Accelerated Degradation Testing
Accelerated Degree Completion Program
Accelerated Degree Evening Program
Accelerated Delivery Request
accelerated depreciation
Accelerated Depreciation Range
Accelerated Development and Introduction Plan
Accelerated Digital Asset Management
Accelerated Dissolution Rate Analysis
Accelerated dragon
Accelerated Durability Assessment Configuration
Accelerated Economist Training Program
Accelerated Environmental Test
Accelerated Environmental Test Mockup
accelerated erosion
Accelerated Evolution
Accelerated Executive Development Program
Accelerated expansion
Accelerated expansion
Accelerated expansion
Accelerated Failure Time
Accelerated Failure Time Model
Accelerated File Access
Accelerated Flight & Instrument Training
Accelerated Forward Backward
accelerated fractionation
Accelerated Fractionation Radiation Therapy
Accelerated frame
Accelerated Free Fall
 
Financial Dictionary
?

Disclaimer | Privacy policy | Feedback | Copyright © 2009 Farlex, Inc.
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.