What it does is reduce the risk with new investment. Normally, you would amortize equipment over its lifespan, so if a machine is supposed to last five or six years, that's how you would depreciate it.
Investment in new technologies and investment in new processes, new IT--there's always a risk in investment. And in any organization, particularly in broader multinational organizations, you will be competing for the investment dollars with other units within the company. What the accelerated capital cost allowance does is improve or reduce the payback period, essentially, because you get the full benefit of the write-off over a shorter period of time. It does not reduce the total tax take for the government, but it does change the timing of it.