Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
accelerated cost recovery system — Accelerated Cost Recovery Sys·tem n: a method of calculating depreciation introduced in the Economic Recovery Tax Act of 1981 that results in faster recovery of costs for property put into service after 1980 by assigning it a shorter useful life… … Law dictionary
Accelerated Freefall — (AFF) (known in Canada as Progressive Freefall) is a method of skydiving training. This method of skydiving training is called accelerated because the progression is the fastest way to experience solo freefall, normally from 10,000 to 14,500 feet … Wikipedia
Accelerated Share Repurchase — (ASR) refers to a method that publicly traded companies may use to buy back shares of its stock from the market.The ASR method involves the company buying its shares from an investment bank (who in turn borrowed them from their clients) and… … Wikipedia
accelerated depreciation — see depreciation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accelerated depreciation … Law dictionary
Accelerated aging — is a testing method used to estimate the useful lifespan of a product when actual lifespan data is unavailable. This occurs with products that have not existed long enough to have gone through their useful lifespan: for example, a new type of car … Wikipedia
Accelerated Reader — Infobox Software name = Accelerated Reader caption = An Accelerated Reader reading quiz in progress, here referring to Sinclair Lewis s Babbitt author = developer = Renaissance Learning latest release version = 6.36 latest release date = 12/4/06… … Wikipedia
Accelerated depreciation — Any depreciation method that produces larger deductions for depreciation in the early years of a project s life. Accelerated cost recovery system ( ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. The New… … Financial and business terms
accelerated depreciation — A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods. The offsetting entry is the depreciation expense.… … Financial and business terms
Accelerated Depreciation — Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset. The straight line depreciation method spreads the cost evenly over the life of an asset. On the… … Investment dictionary
