Accelerated Amortization

Filed Under: Business

1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).


A method of allocating costs against income that records a greater portion of the total cost in the earlier years of an asset’s life, and a lower portion in later years. For example: declining balance amortization allocates more in the earlier years than does the straight-line method.

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