What is the primary characteristic of accelerated depreciation?

Accelerated depreciation is characterized by the fact that it allows for a higher amount of depreciation expense to be recognized in the early years of an asset's life compared to later years. This method is beneficial for businesses as it can lead to significant tax benefits early on. By recognizing more depreciation upfront, a company can reduce its taxable income in those initial years, therefore resulting in a lower tax liability during that time.

This approach is particularly advantageous for assets that may lose value quickly or have greater utility in their initial years of use. Methods such as the double declining balance or the sum of the years' digits are examples of accelerated depreciation techniques.

In contrast, methods that involve slower depreciation would not provide the same immediate tax relief, and those that disregard an asset's useful life wouldn’t apply the accelerated model correctly, as accelerated depreciation still relies on estimating how long the asset will be in use. Thus, the primary characteristic of accelerated depreciation definitively aligns with the focus on emphasizing higher depreciation amounts in the early years of an asset's usage.