FSA折旧章节

复习折旧方法这部分的时候，讲义里有一句话: Depreciating the rental assets by a greater amount during the first year would have better approximated economic depreciation and reduced reported income.

在视频里何老师在讲完美国土地不折旧之后压根没有提到这句话，这句话代表什么意思？

感谢解答。