Ammortamento intensivo
English translation: Accelerated depreciation
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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| 14:21 Jan 19, 2009 |
| Italian to English translations [PRO] Bus/Financial - Business/Commerce (general) | |||||||
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|  Selected response from: Jean Martin Local time: 11:26 | ||||||
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| 3 +5 | Accelerated depreciation |
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| 5 | accelerated amortization |
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Answers
7 mins confidence: 
peer agreement (net): +5
peer agreement (net): +5Accelerated depreciation Explanation: I've never seen the term before but this is what immediately came to mind. Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life. For financial accounting purposes, accelerated depreciation is generally used when an asset is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset’s usefulness is being used up each year. For tax purposes, accelerated depreciation provides a way of deferring corporate income taxes by reducing taxable income in current years, in exchange for increased taxable income in future years. This is a valuable tax incentive that encourages businesses to purchase new assets |
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