[] () a way of calculating the value of a particular asset in a company's accounts by reducing its value over a shorter period of time than usual or by larger amounts than usual in the first few years. This is a form of tax relief (= a reduction in the amount of tax you have to pay) and is intended to help a business to develop and grow larger.加速折旧（一种税款减免，指公司账目中计算特定资产价值的方法，即在最初几年对一项资产以比平时更短的时间或以比平时更大的金额进行折旧。）