depreciation

  • 11depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… …

    Black's law dictionary

  • 12depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting …

    Financial and business terms

  • 13Dépréciation — En économie, une dépréciation est une perte de valeur d un bien, ou plus généralement d une monnaie. En comptabilité générale, une dépréciation est la constatation comptable d une moins value probable sur un élément d actif. Sommaire 1 En… …

    Wikipédia en Français

  • 14Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… …

    Financial and business terms

  • 15depreciation — /di pree shee ay sheuhn/, n. 1. decrease in value due to wear and tear, decay, decline in price, etc. 2. such a decrease as allowed in computing the value of property for tax purposes. 3. a decrease in the purchasing or exchange value of money. 4 …

    Universalium

  • 16depreciation — 1) The measure of the cost or revalued amount (see revaluation) of the economic benefits of a tangible fixed asset that have been consumed during an accounting period. This includes the wearing out, using up, or other reduction in the useful… …

    Accounting dictionary

  • 17depreciation — 1) The diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight line method,… …

    Big dictionary of business and management

  • 18Depreciation — 1. A method of allocating the cost of a tangible asset over its useful life. Businesses depreciate long term assets for both tax and accounting purposes. 2. A decrease in an asset’s value caused by unfavorable market conditions. 1. For… …

    Investment dictionary

  • 19depreciation — /dəpriʃiˈeɪʃən / (say duhpreeshee ayshuhn), / prisi / (say preesee ) noun 1. a decrease in value due to wear and tear, decay, decline in price, etc. 2. the notional amount of money involved in such a decrease, viewed as a cost. 3. a decrease in… …

  • 20dépréciation — (dé pré si a sion) s. f. Action de déprécier ; état de ce qui a perdu de son prix. La dépréciation d une marchandise, du papier monnaie. La dépréciation de l or est manifeste depuis quelques années. ÉTYMOLOGIE    Déprécier …

    Dictionnaire de la Langue Française d'Émile Littré