From Longman Business Dictionaryaccelerated depreciationacˌcelerated depreciˈationACCOUNTINGTAXLAW a system where tax authorities allow larger amounts for depreciation at the beginning of the life of an asset, and for the whole value of the asset to be claimed before the end of its useful lifeJapan allows companies to use an accelerated depreciation method for investment costs. → depreciation
