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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Accelerated depreciation methods allow businesses to deduct a larger portion of an asset's cost in the early years of its useful life, resulting in higher tax savings in those first few years. This higher tax savings can increase the present value of the tax benefits of depreciation, making accelerated depreciation a more attractive option for businesses.

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