Accelerated depreciation

substantial depreciation of a property's worth in its early active years (Accounting)

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. For financial accounting purposes, accelerated depreciation is generally used when an asset is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset’s usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years.
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Any depreciation method that produces larger deductions for depreciation in the early years of a asset's life. Accelerated cost recovery system (ACRS) , which is a depreciation schedule allowed for tax purposes, is one such example.

Accelerated depreciation
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DEPREZZAMENTO ACCELERATO. AMMORTAMENTO ACCELERATO. AMMORTAMENTO STRAORDINARIO. AMMORTAMENTO ANTICIPATO. ACRS