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 ?
In addition, if bonds were to take a principal write down, they have the ability to be written back up.
3 million, writing off all goodwill and a write down of certain other intangibles related to our Sensys acquisition.
At this point, it is unclear the size of the write down that will be reported on the next Borrowing Base Calculation Report.
Without the effects of the second quarter write down and goodwill impairment charge, earnings for the second quarter would have been $27.
The write downs were partially offset by gains of $830,000 and $559,000 on the sale of Principal Only Bonds in the first and second quarters, respectively.
46) per diluted share in the fourth quarter of 2002, related primarily to international operations, for asset impairment, vacated facilities and inventory write downs.