Gyorsítótárhanyagság

Gyorsítótárhanyagság, often translated as "accelerated depreciation" or "accelerated amortization," is an accounting method that allows businesses to expense depreciable assets more rapidly during the early years of their useful life. This contrasts with the straight-line depreciation method, where the expense is spread evenly over the asset's life. The primary goal of accelerated depreciation is to recognize the higher productivity or greater decline in value that an asset may experience in its initial years.

There are several methods for calculating accelerated depreciation. The declining balance method is common, where a fixed rate is applied to the asset's book value each year. The sum-of-the-years'-digits method is another approach, which uses a fraction based on the sum of the years of the asset's useful life. The choice of method can significantly impact a company's reported profits and tax liability.

Companies may choose accelerated depreciation for various reasons. A key benefit is the potential for tax savings, as higher depreciation expenses in the early years lead to lower taxable income. This can improve cash flow by deferring tax payments. Furthermore, it can better reflect the economic reality of certain assets, such as vehicles or technology, which may lose a significant portion of their value quickly. However, accounting standards and tax regulations dictate which methods are permissible and under what conditions they can be applied.