Accelerated depreciation is method in which double rate for depreciation is used as compare to straight line method.

Accelerated depreciation allows a company to take a higher upfront depreciation expense. Higher depreciation means a lower profit, and lower taxes to pay.

There are many reasons that a company may consider using accelerated depreciation. The main reason being that by using accelerated depreciation, this would decrease their tax payments.

Before or after accelerated depreciation?

According to their annual report, Target generally uses the accelerated depreciation method.