why is double declining depreciation an accelerated method 
accelerated depreciation is any method of depreciation used for accounting or income tax purposes that allows greater depreciation expenses in the early years of the life of an asset accelerated depreciation methods such as double declining balance ddb means there will be higher depreciation expenses in the first few years and lower expenses as the asset ages this is unlike the straight line depreciation method which spreads the cost evenly over the life of an asset 