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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 ?
In order to minimize depreciative behavior, protected area managers often rely on educational strategies both to inform visitors and attempt to change visitor behavior (Cialdini, 1996; Ham, 2007; Manning, 2003; Marion & Reid, 2007; Vagias, 2009).
4%) can be considered acceptable and not depreciative for the carcass (SILVA et al.
Aujourd'hui, la fonction de justification et de legitimation de l'image depreciative de Congo a beaucoup perdu de sa pertinence et de son efficacite.
21) Ballesteros's comparison should not be merely understood as a depreciative assessment of a woman's approach to scholarly and artistic production.
Le biographe moderne se voue, de plus en plus, a devoiler les mobiles secrets d'un individu, a se concentrer sur le scandaleux dans sa vie, a aborder de facon depreciative le comportement asocial d'une personne.
l'attitude auto depreciative qui caracterise souvent cette forme de
His dismissive evaluation of Dickens's characters as nothing more than caricatures, for example, has not been validated by future generations of readers; his similarly depreciative assessment of Nassau Senior's philosophical writings has also proved to be unduly pessimistic.
developed depreciative connotations: "A los hijos de espanol y de
And yet, even in my frankly prosaic translation, I think one can appreciate something of the imagistic concision of the poem, the depreciative contrast between the earth-bound farmer and the "we" who explore the wide world with a freedom so aptly captured by the majestic image of the Thracian crane, airborne above the surf.
19) Dubois describes the moment when he first recognized himself as Other (in response to the sting of a white girl's depreciative returning gaze) as the internalization of a split subjectivity, a darkly-veiled "sense of always looking at one's self through the eyes of others.
Whether outwardly meliorative (in the 'ennobling' instances of allegory) or depreciative, the soldiers' discourse on Woman is made to bolster normative representations of military masculinity.