| 单词 | depreciation |
| 释义 | depreciation Loss of value of capital goods due to wear and tear, ageing, or obsolescence. The value of a capital good is assumed for accounting purposes to decrease each year. The amount by which to ‘write down’ an asset in a balance-sheet can be estimated in alternative ways. Straight line depreciation assumes that the asset loses an equal amount of its value each year over its expected lifetime, the number of years allowed for write-down depending on the type of asset. Decreasing balance depreciation assumes that the asset loses a constant percentage of the value remaining each year after deducting previous write-downs until it is finally scrapped, when the remaining value is written off. See also: accelerated depreciation, decreasing balance depreciation, and straight-line depreciation |
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