英文名称：Accelerated Depreciation 中文名称：加快折旧／加速折旧基于会计或税务原因促使一项资产在早期以较大金额折旧、提高其生产率、降低应税收入等的折旧原则。e.g. Borrowing costs were up NZ$7.1 million and profit was also hit by accelerated depreciation on metering assets due to a pending upgrade.