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To allocate the purchase cost of an asset over its life.


The gradual reduction of an asset's value. It is an expense, but because it is non-cash, it is often effectively a tax write-off; that is, a person or company usually may reduce his/her/its taxable income by the amount of the depreciation on the asset. Because there are many different ways to account depreciation, it often bears only a rough resemblance to the asset's useful life. This may further benefit the company as they may continue to use the asset tax-free after its value has technically depreciated to nothing. See also: Amortization.


To reduce the value of a long-term tangible asset.
References in periodicals archive ?
A leurs yeux, la soumission de l'esclave colonial etait une qualite positive et non une marque depreciative.
Dans le cadre de la lutte entre chefs << creoles >> et chefs << africains >> pour la suprematie politique, l'image depreciative du Congo servait a isoler politiquement les chefs africains des masses << africaines >> majoritaires dans la population esclave.
Fonction sociale de l'image depreciative de << Congo >>
Researchers term these kinds of casual acts depreciative behavior, as opposed to deliberately destructive vandalism.
Informational messages whose content explains the depreciative consequences of specific recreation behaviors and discusses the reasons for management policies have been found to effectively capture visitors' attention, influence their behavior, and even enhance their experience, in some cases (Bullock & Lawson, 2007).
Ham and others (2008) provide an extensive review and application of TPB to the evaluation of persuasive information campaigns for management of three depreciative behaviors in recreation settings: littering, wildlife feeding, and allowing dogs to run off-leash.
The central route to persuasion is found to be effective and appropriate for delivering persuasive messages when targeting recreation behavior that is unintentionally depreciative, as exploring the pools is understood to be (Roggenbuck, 1992).
This association, of course, is not to be understood in a depreciative or condescending way.