The book (or carrying) value of a capital asset declines more rapidly when an accelerated amortization method is used than when the straight-line amortization method is used.

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An accelerated amortization method allows for higher depreciation expenses in the earlier years of an asset's life, resulting in a more rapid decline in the book value of the asset compared to straight-line amortization.

The Book (Or Carrying) Value of a Capital Asset Declines