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fully depreciated

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Fully depreciated
An asset that has already been charged with the maximum amount of depreciation allowed by the IRS for accounting purposes.
fully depreciated
Of or relating to a fixed asset that has been depreciated to a book value of zero. An asset can be fully depreciated and still be used.
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It enables the user to take advantage of a continually improving price/performance curve rather than being locked into equipment that might become obsolete before it has fully depreciated.
The advantages of leasing: a healthcare leasing firm discusses why ... by Cahill, Daniel / Nursing Homes
By accounting bound, I mean that it may not be fully depreciated and they are loath to write it off.
Give it up! by Thompson, Jim (American legislator) / Solutions - for People, Processes and Paper
Because it applies only to properties placed in service before 1987, and because such properties had a maximum modified accelerated cost recovery system (MACRS) recovery period of 19 years, they will all be fully depreciated by 2007.
The ins and outs of recapture by Grace, Debra M. / The Tax Adviser
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