What is Accelerated Depreciation?

In comparison to the straight-line method, the accelerated depreciation method front-loads the investor’s depreciation deductions.

It allows property owners to depreciate a greater amount during the initial years of ownership — and less during the later years. Of course, this does encourage investors to unload their tax shelter properties sooner rather than later.

For more information, see also the following entries:

• eductions:
• epreciation:
• :Investment Property:
• :Straight-Line Depreciation:
• :Real Estate Tax:
• :Tax Shelter: