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.
The additional depreciation deduction system for small and medium enterprises was expanded.
An additional depreciation deduction applies to this capital investment.
償却 is the general term for depreciation or amortization; 割増償却 specifically refers to an extra or accelerated depreciation allowance.
減価償却 is the standard term for depreciation of fixed assets; 割増償却 is an additional deduction on top of that.
Compound of 割増 (premium, extra) + 償却 (depreciation, amortization). The term is a modern accounting coinage.