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 ?
You write down something that has been bothering you, something that you've been carrying around the whole year or longer.
If it is subsequently determined that the write down should have occurred in a prior period, the company will be required to restate its financial statements for such periods and make an adjustment to its 2004 results.
It's okay to write down a vague hint, but never write down all or part of the actual password.
Third quarter 2003 also includes one-time extraordinary charges of $569,637 relating to the write down of certain assets in Brazil.
Subsequently, an anomaly occurred whereby the class D notes experienced a partial write down of principal and then obtained upsized credit enhancement.
1 million ($647,000 on an after-tax basis) to write down part of the unamortized premiums at that date.
Additionally, in Fitch's review, the Delta Funding 1998-2 Group II, Class B1-A, after taking a write down, was not properly reimbursed.