[] () an amount of money that a business can take away from its profit when calculating the amount of tax it must pay, based on the fact that an asset such as machinery or a vehicle has lost part of its value over a period of time 折旧减免，折旧提存（可免税的折旧）◆The government has raised depreciation allowances for small and medium-sized companies. 政府已提高了中小型公司的折旧减免。