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"Sum of the Years"
One of a variety of impairment models used in impairment accounting to establish depreciation analysis. 

The term has two meanings in asset management:

1.  A method of accounting for depreciation, which assumes that an asset loses the majority of its value in the first several years of use.

One of the different types of depreciation rate curves.

2.  A deterioration model that is represented as a curve in similar form.

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