[go: up one dir, main page]

Skip to main content

wex definitions

accelerated depreciation

Depreciation is the reduced value of something over time. Accelerated depreciation is any loss of value where the business depreciates (i.e., accounts for the value loss of a fixed asset in tax filings) at a greater proportion of an asset’s expected lifetime value loss earlier in its life. 

acceleration theory

Acceleration theory is a subsection of causation in criminal law in which a third party’s action, or a second defendant’s actions, speed up the effects of a primary defendant’s actions. For example, defendant A shoots the victim, which would cause the victim to bleed out in one hour; however, defendant B also stabs the victim, causing the victim to now bleed out in 30 minutes.

Subscribe to wex definitions