accelerated amortization


Definition of accelerated amortization

: a deduction from taxable income in lieu of normal depreciation on qualified facilities based on writing off capital investment over a stated period representing the duration of war or emergency, the higher write-off resulting in a tax advantage

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First Known Use of accelerated amortization

1940, in the meaning defined above

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The first known use of accelerated amortization was in 1940

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to fake an opponent out of position

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