When using accelerated depreciation methods,most of the depreciation taken on an asset occurs at the end of its life.

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When using accelerated depreciation methods, such as double declining balance or sum-of-the-years' digits, the depreciation taken on an asset is front-loaded, meaning most of the depreciation is taken at the beginning of its life, and decreases over time. This is in contrast to straight-line depreciation method, where a consistent amount of depreciation is taken each year over the asset's useful life.

When Using Accelerated Depreciation Methods,most of the Depreciation Taken on an Asset