ACCELERATED DEPRECIATION Definition

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ACCELERATED DEPRECIATION is a method of calculating depreciation with larger amounts in the first year(s).

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BANK is a financial entity that is licensed by a government to receive monetary deposits: commercial/retail banks and investment banks. In most countries, banks are regulated by a national government or central bank. 

 EQUIPMENT TRUST CERTIFICATE is a bond that is secured by a first claim (lien) on certain equipment. The title to the equipment is held in trust until the bond is paid off.

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