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To allocate the purchase cost of an asset over its life.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


To reduce the value of a long-term tangible asset.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
By understanding significant influences on TNT behavioral intent, state park and other frontcountry-based managers can craft more effective messages to visitors about minimizing recreational impacts in parks and reducing depreciative behaviors.
Dariusz Kowalczyk, forex strategist at Credit Agricole CIB, said while the trade data does not mean China is headed for a hard landing, it will put depreciative pressure on the yuan, in part because it makes additional monetary stimulus from Beijing more likely.
The elite, elitism were considered notions with negative, depreciative connotations even, conceived as a minority which would be contrary to the majority, fact which could not be accepted in communism.
passages during the first four books more directly offer depreciative
A national newspaper this weekend was sneeringly depreciative. Georges Simenon, author of the Maigret detective novels, claimed to have bedded 10,000, making Hucknall's score Simply Redundant, the columnist said.
"Specifically, what some have called a heavy-handed and unilateral approach has been taken by the countries of the OECD vis-a-vis the international financial centres (which when located outside the OECD have the depreciative label of 'tax havens')," he said.
Both sides nourished depreciative stereotypes about each other, contributing to an "us" versus "them" divide, especially among first-generation immigrants.
Free-money comes essentially in two variants: either as stamp scrip (Schwundgeld or Schrumpfgeld, 'depreciative', perishable certificates), or time-sensitive vouchers (Ablaufgeld, expiring-money).
For example: depreciative recognition when hierarchical relations in economic institutions are replicated in everyday life; misrecognition which over-identifies an individual with their social role, leading to invisibility if the individual is excluded from institutional membership; and unsatisfactory recognition when institutional rules and roles shape a personal identity at odds with an individual's self-conception.
Looking at the number of citations, we may say that history revised this depreciative judgment long ago.
Sous cette section nous aborderons les questions que le juge de premiere instance qualifiera de philosophiques, une allusion quelque peu depreciative. Il n'y a pas lieu, nous croyons, de distinguer entre differents niveaux d'arguments comme si certains etaient plus meritants que d'autres.
However, the increased rib fat (13.7 to 24.7%) observed is a depreciative characteristic of the carcass (HUIDOBRO & CANEQUE, 1993b).