| Subject | German | English |
| econ. | steuerbegünstigte vorzeitige Abschreibung | accelerated depreciation |
| fin., tax., account. | vorzeitige Abschreibung | early depreciation |
| comp., MS | vorzeitige Abschreibung | bonus depreciation (Extra depreciation amounts that can be taken in the first year that an asset is placed in service and depreciated. Bonus depreciation is taken before any other depreciation is calculated and is available only for depreciation books) |
| law, ADR | steuerbegünstigte vorzeitige Abschreibung | accelerated depreciation |
| tax. | vorzeitige Abschreibung von Schiffen | early depreciation of vessels |