Business / Finance / Accelerated Depreciation: Any depreciation method that produces larger deductions for depreciation in the early years of a asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.
Business / Accounting / Sum-Of-The-Years-Digits (SYD) Depreciation Method: The accelerated depreciation method in which a constant balance (cost minus salvage value) is multiplied by a declining depreciation rate. MORE
Business / Finance / Sum-Of-The-Years-Digits Depreciation: A method of recording accelerated depreciation. Also called the sum-of-digits method, it allows the depreciation of an asset based on an inverted scale of the total digits of the asset's useful life. MORE
Business / Accounting / Declining-Balance Depreciation Method: An accelerated depreciation method in which an asset's book value is multiplied by a constant depreciation rate (such as double the straight-line percentage, in the case of double-declining-balance.) MORE
Business / Finance / Double-Declining-Balance Depreciation Method (DDB): Method of accelerated depreciation. MORE
Business / Accounting / Modified Accelerated Cost Recovery System (MACRS): IRS regulations that allocate the cost of an asset according to predefined recovery periods and percentages. MORE