Accelerated depreciation

One of the many methods of depreciation of fixed assets that companies adopt for financial statements and tax purposes. Under Accelerated depreciation method companies charge higher amount of depreciation in earlier years of asset's useful life and lower depreciation is charged in future years but total depreciation expense are always equal to that of straight line method of depreciations. 

By using this method of depreciation companies can defer their tax liability by paying less tax expense in current year and more tax expense in future year