Explain profit implications of “accelerated depreciation support” that is currently offered to “small businesses” in Australian government “Coronavirus stimulus package”.

(1) accelerated depreciation? Method to calculated the depreciation----higher/more depreciation expense for the earlier period,but slower/less depreciation expense for the later period.

Concept, formula, change of expense and net value in different period?

(2) small business?--hotel industry?

(2) Due to virus crisis, can we use this method to increase profit, control the cost?

(3) Supported by the government policy？ Why?