Interpreted Prediction
Savvy accountants can utilize accelerated depreciation to take a larger depreciation deduction in the first year of owning a property, potentially creating a loss that can offset other income.
AI Evaluation Notes
The prediction suggests that accelerated depreciation can be used to offset income and create a loss in the first year. The citation provided explains a scenario where this is possible. This is a valid use of accelerated depreciation as it's described.