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How does accelerated depreciation typically affect the difference between book value and market value in early years? It always ensures book value equals market value.

How does accelerated depreciation typically affect the difference between book value and market value in early years?
It always ensures book value equals market value.
It has no effect on the relationship between book value and market value.
It makes book value higher than market value.
It often creates a larger gap between book value and market value.
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