noun
additional depreciation deduction
A technical accounting term referring to an extra depreciation allowance beyond the normal amount, often used in tax or corporate accounting contexts.
中小企業向けの割増償却制度が拡充された。
The additional depreciation deduction system for small and medium enterprises was expanded.
この設備投資には割増償却が適用される。
An additional depreciation deduction applies to this capital investment.
Compound of 割増 (premium, extra) + 償却 (depreciation, amortization). The term is a modern accounting coinage.