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 ?
Maintaining a depreciated lira, in other words a stable real exchange rate at a competitive level, is not, unfortunately, an easy task since it necessitates narrowing the inflation gap to 1-2 percentage points, at least.
The depreciated value of the assets so transferred would be adjusted by OC in its Books of Accounts towards repayment of Government Loan outstanding against OC.
While the Tax Court generally sided with the IRS, it held that vents for clothes dryers, as well as specialized outlets for refrigerators, stoves, washers, dryers and communications equipment, may be separately depreciated over shorter time periods.
Excess basis in the replacement property received in the exchange or involuntary conversion is depreciated under the applicable period, method and convention at the time of replacement.
Such property could be depreciated over much shorter, modified accelerated cost recovery system (MACRS) lives.
In this instance, the court was asked to determine if the labor costs for tearing off a damaged roof could be depreciated or whether this cost should be covered under debris removal.
Stated value--allows owners to "state" a value for a boat that's greater than its depreciated "book" value.
But if that same company buys $410,000 worth of equipment, only $90,000 can be expensed (the $100,000 maximum minus the $10,000 overage), while the other $320,000 must be depreciated.
This confronted German chemicals and other exports with steep tariffs despite falling prices as the German mark depreciated.
However, a BMW 3 Series costing pounds 18,415 depreciated by a very small amount in year one - dropping only pounds 206 over 12 months.