Accelerated depreciation differs from straight-line depreciation in that depreciation expense is greater in the first year and less in the later years.

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Accelerated depreciation methods, such as double-declining balance or sum-of-the-years'-digits, allocate a larger portion of the asset's cost as depreciation expense in the early years of its useful life, resulting in lower depreciation expense in the later years. This is in contrast to straight-line depreciation, which allocates an equal amount of depreciation expense each year over the asset's useful life.

Accelerated Depreciation Differs from Straight-Line Depreciation in That Depreciation Expense