The primary advantage of accelerated depreciation over straight-line depreciation is that the total, undiscounted, depreciation tax savings over the life of the project are greater when an accelerated depreciation method is used.

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The total, undiscounted depreciation tax savings over the life of the project are the same for both accelerated and straight-line depreciation methods; the advantage of accelerated depreciation is the timing of the tax savings, as it allows for greater tax deductions in the earlier years.

The Primary Advantage of Accelerated Depreciation Over Straight-Line Depreciation Is