An accelerated depreciation schedule that totals up the digits for the years of the useful life. An asset with four years of life would be added up to produce 10 (4 + 3 + 2 + 1 = 10). A depreciation schedule follows for a $10,000 asset, assuming no resale value.
Per year Cumulative
Year 1 $ 4,000 $ 4,000
Year 2 $ 3,000 $ 7,000
Year 3 $ 2,000 $ 9,000
Year 4 $ 1,000 $10,000
$10,000
