| 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. |
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 The straight-line depreciation method spreads the cost evenly over the life of an asset. On the other hand, a method of accelerated depreciation like the double declining balance (DDB) allows you to deduct far more in the first years after purchase. |
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 Appreciating Depreciation - Companies make choices and assumptions in calculating depreciation, and you need to know how these affect the bottom line. Advanced Financial Statement Analysis - Learn what it means to do your homework before investing in a company. Get a deeper understanding of the structure of financial statements and what they tell you about a company's performance and reporting practices. The Hidden Entitlements - A very interesting article that sheds some light on how accelerated depreciation came to be. Hint: it involves Nixon. |
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