451.1 Accelerated depreciation. Method of depreciation which generates a greater amount of expense in the earlier life of an asset, and less expense in the later years, than the straight-line method. The purposes for adopting such a method would be:

(a) operation of plant or equipment at more than normal speed, use or capacity; (b) a useful or economic life materially less than physical life;

(c) an excessive cost being written off during what is estimated to be the high-price period; and

(d) tax advantages arising from the use of declining-balance and sum-of-the-years methods.