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 ?
Operative operating profit excluding the write-down of the project Mall of Scandinavia was SEK1,852m.
This, in turn, can trigger write-downs, and enough write-downs can create problems with creditors.
But Thain said he could not promise the company will avoid further write-downs on subprime mortgage-related positions.
Prince handed in his resignation amid the huge write-downs and ongoing management and investor frustration with his management and the company's long-stagnant stock price.
The regulation gave all listed A-share companies (1) the option to voluntarily write-down to market value short-term investments, inventory, and long-term investments and to record the unrealized loss in income.
Gemstar's shares have fallen sharply since March 18, when it announced after trading had ended for the day the sudden departure of its co-president Peter Boylan and the $5 billion write-down.
Thus, the IRS ruled that the write-down and amendment to the ESOP would not result in a contribution to the ESOP trust under Sec.
This Greek write-down will be surely accompanied by a new austerity package cutting public sector salaries, suspending employment for tens of thousands of public workers and curtailing pensions to higher income individuals.
Also, this write-down will increase the company's income tax expense in the income statement for 2017 and decrease the profit for the financial year.
This write-down will charge business area Construction in the fourth quarter of 2015.
The investment bank forecast earlier this month its write-downs on such mortgages will reach about $4.
TELECOMWORLDWIRE-8 February 2005-Telenor reports write-down of Sonofon's market value(C)1994-2005 M2 COMMUNICATIONS LTD http://www.