depreciation

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depreciation,

n the charges against earnings to write off the cost, less salvage value, of an asset over its estimated useful life. It is a bookkeeping entry and does not represent any cash outlay, nor are any funds earmarked for the purpose. There are three classic methods of applying depreciation: straight line, sum of the year's digits, and double declining balance.

depreciation

the decline in value over time of capital items.
References in periodicals archive ?
The reality is it's hard to avoid not buying any depreciating assets because many of them are essential to our survival.
Both Membership and Membership Plus cards offer protection from the risk of depreciating assets associated with fractional jet ownership in today's market.
But the collateral behind the bonds is getting less safe: car-owners are increasingly falling behind on bigger loans with longer repayment terms made against depreciating assets.
Remember, all those extra upgrades come with a higher insurance price tag and are depreciating assets once you drive off the lot.
The heart wants what the heart wants, they say, but aren't bankers the least bit nervous about this renewed love affair with depreciating assets we can't afford?
Such a loan can be secured against depreciating assets, although a greater level of security will be required.
Instead of purchasing such quickly depreciating assets, learn this four-letter word: Save.
Reserve Fund Reports are detailed studies of a building's depreciating assets that assist management in developing strategies for required maintenance over a period of 25-30 years.
Dubai is also regarded as having good potential for acquisition with developers looking to turn depreciating assets into capital.
Profits had been hit by a combination of depreciating assets and a refinancing arrangement between Kerrygold and its parent company in preparation for a 30m [pounds sterling] outlay on a new facility, said managing director Carl Ravenhall.
The bottom line is that buyers are still not interested in buying depreciating assets and in any case have less money to do so whilst lending conditions remain tight and the inventory overhang is still huge," analysts from French investment bank Calyon said in a note to clients.