depreciation Hear it!

depreciation Definition

de·pre·cia·tion (dē prē′s̸hē ās̸hən, di-)

noun

    1. a decrease in value of property through wear, deterioration, or obsolescence
    2. the allowance made for this in bookkeeping, accounting, etc.
  1. ☆ a decrease in the purchasing power of money
  2. a making seem less important; disparagement

Etymology: see depreciate

depreciation Synonyms

depreciation

n.

depreciation Finance Definition
The loss, over time, in the value of an asset such as plant, equipment, and vehicles. Depreciation accounts for the decline in the value of the asset as it ages. Several methods are used for calculating depreciation, including straight-line depreciation, accelerated depreciation, and the accelerated cost recovery system. See also straight-line depreciation method.
depreciation Law Definition

n

A decline in the value of an asset over time, due to its increasing obsolescence or the wear and tear due to its use; a deduction on an income tax return of part of the asset’s cost, transforming its declining value into a benefit for the taxpayer.
depreciation Usage Examples

Converse of object

  • accumulate: On the other hand, the depreciation accumulated to the branches has been charged to the revenue account.
  • calculate: You need to show how you have calculated depreciation for each item, remember you must be consistent with the method you use.
  • tear: No cover is provided for wear and tear, depreciation or repair.
  • exclude: The budget is based on an adjusted cash basis, which includes capital expenditure but excludes depreciation.
  • suffer: I prefer to let someone else run my bike in for me and suffer the most dramatic initial depreciation as well.

Preposition: on

  • asset: The prices include full costs, including overhead and depreciation on assets employed providing that service.

Adjective modifier

  • accelerated: Accelerated depreciation up to 150 % for certain asset classes.
  • rapid: Cost - hardware and software expensive, rapid depreciation.
  • less: The property is listed at cost, less depreciation.
  • straight: For straight line depreciation, we would normally expect your items to be depreciated over a minimum period of three years.

Modifies a noun

  • allowance: Introduce depreciation allowances to help provide more homes to rent.
  • charge: The lessee is charged a rental based on the depreciation charges over the period plus the finance charges.

Noun used with modifier

  • currency: Interest rates also have to be held down to secure a currency depreciation.
  • dollar: One of the key positive factors we see is the prospect of a dollar depreciation.

Preposition: in

  • value: Compensation is base on the depreciation in the value of the interest of the third party.

Preposition: of

  • sterling: This comes despite the recent depreciation of Sterling against the Euro.
  • asset: The depreciation of head office assets calculated for the year has been charged to the fixed assets fund.
  • euro: After planned depreciation of 3.1 million euro, earnings before taxes ( EBT ) was 1.2 million euro in the first half of 2002.
  • dollar: The depreciation of the dollar reversed the trend of the late 1990s.
  • currency: The depreciation of the Chinese currency has also severely lowered the standard of living.