Sum-of-Years Digits (SYD) is an accelerated depreciation method that applies a declining fraction each year based on the sum of the years' digits. It is faster than straight-line but slower than double-declining balance.
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Pro Tip
SYD is a middle ground between straight-line and double-declining: it provides accelerated deductions without the complexity of switching methods or the aggressive front-loading of DDB.
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Did You Know?
The SYD method was widely used before accelerated tax depreciation (MACRS) was standardized. For tax purposes, MACRS has largely replaced SYD in the US, but SYD is still used for GAAP financial reporting.
References
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