GLOSSARY

Accelerated depreciation definition

What does Accelerated depreciation mean?

Accelerated depreciation is the set of HM Revenue & Customs rules that allow businesses to deduct from their taxable income the declining value of business-related investments ie equipment and machinery, faster than the value of those assets actually declines. The most common types of accelerated depreciation are 'sum of the years digits' and 'double declining balance'.

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