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Related to depreciating: deprecating, Depreciating asset


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 ?
The final regulations carry forward the foundational approach to depreciating exchanged property promulgated in proposed and temporary regulations.
The bank points the finger at the Renault Laguna, Nissan Primera, Ford Mondeo, Vauxhall Omega, Toyota Avensis, Vauxhall Vectra, Peugeot 406, Nissan Micra, Renault Megane and Fiat Punto as the worst depreciating cars in Britain.
The reality is it's hard to avoid not buying any depreciating assets because many of them are essential to our survival.
Furthermore, Kandil explained that "a depreciating dollar could increase the cost of imports and increase inflationary pressures, it would also challenge or diminish the adequacy of Egypt's reserves because most of our foreign currency reserves are in dollars.
In January 2000, the IRS issued Notice 2000-4, to provide guidance for depreciating MACRS property acquired in a Sec.
Instead of depreciating, and thereby stimulating the necessary rise in interest rates, the yen remained overvalued, allowing interest rates to sink to zero, and causing Japan to remain stuck in the deflationary mire.
Consequently, the furniture maker had been depreciating the displayed furniture, using a five-year life for the products.
It follows the news that an Egyptian belly dancer won a court case in Cairo recently after claiming tax relief because her belly was "a depreciating asset".
I think the price declines are part of the problem in the sense that people are not purchasing assets that are depreciating in value.
After depreciating them for several years, the taxpayer, relying on an IRS Industry Specialization Program position paper, determined that the gas stations should have been depreciated using 15-year lives.
You may remember the method of depreciating your properties referred to as component depreciation.
Often, the tenant uses such payments for improvements to the property, depreciating them over 39 years (the current recovery period for nonresidential real property).