[ip26]

You are deducting that investment today against the revenue it is producing today, and when you deduct in 2021 you are deducting against 2021 revenue.

We could argue about the shape of the curve we want, but it would not make any sense to deduct at retirement of the asset.

[Retric]

Accelerated Depreciation is a net win for companies. So, the shape of the curve is very much an issue worth considering.

Consider, a company buys and new car and the car’s resale value may tank the day they buy it. Further, companies regularly use things they which have a book value of zero.