Also called accelerated depreciation. A method of depreciation in which a large percentage of the asset is depreciated in the early stages of its useful life. This method is used in Western countries, and in the United States in particular, accelerated depreciation was approved under tax law for facilities necessary for national defense in order to promote military production after World War II. This method covers the shortfall in depreciation of fixed assets due to rising prices within the framework of the original cost principle, and allows for early, high-rate depreciation in order to quickly recover invested capital. In Japan, special depreciation (Special Taxation Measures Law 11) is considered to be one type of depreciation, which is allowed for special equipment such as pollution prevention machinery and ships under the Special Taxation Measures Law. This special depreciation includes first-year special depreciation, which depreciates one-third or one-quarter of the acquisition cost in the first year, and increased depreciation, which increases the depreciation limit by a certain percentage each year. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
加速減価償却ともいう。耐用期間の初期に大きな割合の償却をする減価償却の方法。欧米諸国で行われているもので,特にアメリカでは第2次世界大戦後に軍需生産促進のため,国防上必要な設備に対し税法上加速償却が認められた。これは原価主義の枠内で物価上昇による固定資産の償却不足をカバーし,投下資金の早期回収をはかるために早期に高率の償却をするものである。日本では租税特別措置法により,公害防止機械設備のような特殊な設備や船舶などに認められている特別償却 (租税特別措置法 11) がその一種とみられている。この特別償却には初年度に取得原価の3分の1とか4分の1を償却してしまう初年度特別償却,各期にわたって償却限度額の一定割合を割増しする割増償却とがある。
出典 ブリタニカ国際大百科事典 小項目事典ブリタニカ国際大百科事典 小項目事典について 情報 |
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