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| ACCELERATED DEPRECIATION |
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Related Terminology: DEPRECIATION METHODS
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| depreciation methods, chosen for income tax or accounting purposes, that offer greater deductions in early years. The straight-line method, rather than accelerated depreciation, generally applies to buildings bought after 1986. |
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| Example One method of accelerated depreciation is the double declining balance method (DDB). If straight-line deductions equal 5% of depreciable basis, DDB allows a deduction of 10% (200% of 5%), but applied to the undepreciated basis. Thus the deductions decline each year |
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