Accelerated Depreciation
Accelerated depreciation allocates more of an asset's depreciable amount to earlier periods than straight-line depreciation.
Accelerated book methods and U.S. tax provisions that move depreciation deductions or expense into earlier periods.
This section separates front-loaded financial-reporting methods from statutory tax cost recovery. Accelerated Depreciation covers declining-balance and sum-of-the-years’-digits allocation. Bonus Depreciation covers the current U.S. federal additional first-year deduction and its eligibility boundaries.
Both approaches move expense or deduction earlier, but they serve different purposes. A book method should reflect asset consumption; a tax deduction follows law, elections, classifications, conventions, and effective dates. Neither changes the original cash purchase or proves how quickly market value declines.
Use these pages with the asset schedule, placed-in-service evidence, tax basis, book policy, deferred-tax reconciliation, and disposal history. This section is educational and does not provide accounting, tax, audit, legal, valuation, or investment advice.
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Accelerated depreciation allocates more of an asset's depreciable amount to earlier periods than straight-line depreciation.
Bonus depreciation is a U.S. federal additional first-year deduction for eligible depreciable property placed in service by a business.