Definition: Accelerated depreciation allows for the depreciation of a commercial property with greater deductions in the property's early years.
Examples:
Instead of dividing the property's cost by the number of years of tax life and using that equal amount of depreciation each year (straight-line method), one might use the DDB or Double Declining Balance method and deduct twice the allowed amount the first year. Then the next year, the remaining amount would be used to do the calculation again. This way, the early years produce larger deductions.
