加速折旧法(Accelerated　depreciatiqQn),又称“递减折旧法”,起源于美国,它是相对于均匀折旧模式而言的,其特征在于:在固定资产的使用寿命期内,各年的折旧额先多后少逐年递减,组成一个递减级数。如何建立适合营运车辆的加速折旧法,笔者,根据营运车辆的生产目的、使用强度以及 Accelerated depreciation method (Accelerated depreciatiqQn), also known as “Depreciation Depreciation Law”, originated in the United States, it is relative to the uniform depreciation mode, characterized by: the fixed assets in the service life of the depreciation of each year Decreased year after year less, forming a decreasing series. How to establish an accelerated depreciation method for operating vehicles, the author, according to the production of vehicles for the purpose, the use of strength and