The primary advantage to using accelerated rather than straight-line depreciation is that with accelerated depreciation the present value of the tax savings provided by depreciation will be higher, other things held constant.

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With accelerated depreciation, larger depreciation expenses are taken in the earlier years which results in higher tax savings that have a higher present value when discounted back to the current time. This is because the tax savings are received earlier, allowing the business to reinvest them sooner.

The Primary Advantage to Using Accelerated Rather Than Straight-Line Depreciation