Delay Depreciation
A company usually depreciates all the allowed amount each year, but they have the option to delay the depreciation.
If you delayed the depreciation for one year, then you can add the amount on top of the allowed amount in a later year. When you add it on top of the allowed amount for a year, it looks like it has been over-depreciated (that is, if you do not remember that some amount was left earlier).
Alternatively, you can save the amount and leave it for depreciation after the planned lifetime. It then extends the lifetime into the following years. Some countries do not allow delayed depreciation to be added on top of the yearly limit. The Strict Yearly Limit is a feature that enforces this requirement. When the Strict Yearly Limit is enabled, all the delayed depreciation are typically left for the years after the planned lifetime. Thus, it extends the lifetime.