In the early years of an asset's life,an accelerated depreciation method results in a more conservative balance sheet amount for the asset and a more conservative net income amount.

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Accelerated depreciation methods, such as double-declining balance, result in higher depreciation expenses in the early years of an asset's life. This reduces the asset's book value on the balance sheet more quickly and lowers net income in those early years, making the financial statements more conservative.

In the Early Years of an Asset's Life,an Accelerated Depreciation