Cognitive Defusion and Decentering are very similar ideas. Both take an objective approach to thoughts and try to alter the effects of those thoughts on a person. Some articles say they are synonymous for each other except that one is used in ACT and the other in CBT. 

Decentering vs Cognitive Defusion

Decentering — particularly when utilized in mindfulness-based interventions — represents a metacognitive capacity thought to reflect three processes that are interconnected: meta-awareness, disidentification from internal experience, and reduced reactivity to thought content. These three neurobehavioral processes have been found to reliably increase with the use of MBI.

Decentering as a Metacognitive Capacity

Decentering is the ability to focus on the present and achieve a level of nonjudgementality about one's thoughts, feelings, and emotions. It can reduce depressive rumination by changing a patient's attention to their thoughts.

University of California, Davis

Mindfulness-Based Cognitive Therapy (MBCT) can help patients with treatment resistant depression minimize depression relapse and current symptoms by reducing depressive rumination and increasing self-compassion and mindfulness.

Mindfulness-Based Cognitive Therapy and Treatment-Resistant Depression

Foroughi, A., Sadeghi, K., Parvizifard, A. A., Parsa Moghadam, A., Davarinejad, O., Farnia, V., &amp; Azar, G. (2020). The effectiveness of mindfulness-based cognitive therapy for reducing rumination and improving mindfulness and self-compassion in patients with treatment-resistant depression. Trends in Psychiatry and Psychotherapy, 42(2), 138–146. https://doi.org/10.1590/2237-6089-2019-0016 

The effectiveness of mindfulness-based cognitive therapy for reducing rumination and improving mindfulness and self-compassion in patients with treatment-resistant depression

There are four potential mediators that can have a positive effect on the relationship between mindfulness-based cognitive therapy (MBCT) and treatment resistant depression (TRD): 
- mindfulness
- decreased rumination
- increased acceptance and self-compassion 
- reduced avoidance

Mediators of the Relationship Between Mindfulness-Based Cognitive Therapy and Treatment Resistant Depression

Decentering

MBCT can lead to significantly reduced rumination and increased self compassion and mindfulness in patients with depression.

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