bn:00026392n
Noun Concept
Categories: Articles with short description, Corporate taxation, Webarchive template wayback links, Accounting, Depreciation
EN
depreciation  wear and tear  accumulated depreciation  capital consumption  depreciate
EN
Decrease in value of an asset due to obsolescence or use WordNet 3.0
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EN
Decrease in value of an asset due to obsolescence or use WordNet 3.0 & Open English WordNet
In accountancy, depreciation is a term that refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used. Wikipedia
The decline in value of assets. Wiktionary
Damage or depreciation resulting from ordinary use (normally as something excluded from a guarantee or warranty of quality, or as justifying a write-down in a set of accounts). Wiktionary
Damage or depreciation. Wiktionary (translation)