Any amortization method that results in higher amortization deductions in the early years of the project’s life, e.g., double-digit declining balance amortization, sum-of-digits amortization.
This increase in the rate of depreciation is subject to the different multipliers and coefficients provided for in each country. The most recurrent way to obtain this accelerated depreciation is to make negative taxation during the first years, thus reducing the imposable tax base. These actions are introduced in order to subsequently make positive adjustments in the later years in which the tax base is increased, which ultimately results in our depreciation, so in other words this process gives the company the ability to decide how to spread the tax burden over time.