Accelerated depreciation is a method of depreciation where a business charges higher depreciation expense in the early years of an asset’s life and lower expense in later years.

This method:

Reduces taxable profit in the beginning years

Provides tax benefit earlier

Matches higher usage or efficiency in early years

Common accelerated methods include:

Declining Balance Method

Sum-of-the-Years’-Digits Method

In simple terms, accelerated depreciation means claiming more depreciation in the beginning and less later, instead of spreading it equally every year.