Glossary:Depreciation, liberalized - PetroWiki

Petrowiki 

Content of PetroWiki is intended for personal use only and to supplement, not replace, engineering judgment. SPE disclaims any and all liability for your use of such content. These methods permit relatively larger depreciation charges during the earlier years, in contrast to the straight-line method, under which the annual charges are the same for each year. This is sometimes referred to as accelerated depreciation (From AGA).