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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 ?
And like Ford, MG, Citroen and Peugeot, VW is capable of producing some of the worst depreciators as I proved last week.
That's why hybrids like the Prius and Insight are such glacial depreciators, not to mention the Fiat 500, Mini Diesel and VW BlueMotion range.
If you're on a budget, big depreciators won't work.
Fast depreciators so plenty about at around five grand.
The Golf is an evergreen seller with titanium used values, moneyed middle-class image and is also one of the slowest depreciators in its class.
Slow depreciators, but not that fast and Merc dealers need to try harder and charge less for servicing.
By far the worst depreciators are mainstream luxury models like the Vauxhall Omega and Peugeot 607, which can haemorrhage as much as 50 per cent of their value in the first 12 months of ownership.