Sum-of-the-Years'-Digits Depreciation

Sum?of?the-years'-depreciation is an accelerated method of depreciation that provides higher depreciation in the early years of the asset's life and lower depreciation in the later years. A specific formula is used to calculate the depreciation for each year; salvage value is included in the calculation. See also straight-line depreciation and declining balance depreciation and units?of?production depreciation.