What is the primary characteristic of the accelerated method of depreciation?

The primary characteristic of the accelerated method of depreciation is that it enables larger depreciation amounts in the early years of an asset's life. This method is based on the premise that an asset typically provides more utility or economic benefits in its earlier years, which justifies the higher depreciation expense during that time.

By recognizing more depreciation in the initial years, businesses can decrease their taxable income effectively, allowing them to retain cash for reinvestment or other purposes right from the start. This approach contrasts with other methods, like straight-line depreciation, which spreads the depreciation expense evenly over the asset's useful life and does not take into account the greater utility an asset may provide in its early years.

The focus on front-loading depreciation aligns with strategies that emphasize tax advantages and improved cash flow during the asset's initial phases of use.