Find the word definition

Crossword clues for depreciation

Longman Dictionary of Contemporary English
depreciation
noun
COLLOCATIONS FROM CORPUS
■ NOUN
accounting
▪ Adding depreciation accounting to the existing system has, in the past, not been affordable.
▪ In fact, there is a real example of depreciation accounting being practised alongside payments in lieu of depreciation.
▪ The answer must be that it could not since the fact of adopting depreciation accounting severs the link with finance.
▪ Indeed, a significant part of it concerned the relevance of depreciation accounting.
charge
▪ This would arise where depreciation charges were less than principal repayments would have been.
▪ This is perhaps particularly true when depreciation charges are based on current values.
▪ Take the example of calculating an annual depreciation charge for a vehicle.
▪ The problem is that plainly this depreciation charge can not reflect the periodic benefits expected to accrue from using the vehicle.
▪ Indeed, with two assumptions, they will be equal to depreciation charges.
EXAMPLES FROM CORPUS
▪ Also different accounting conventions will yield different measures of depreciation.
▪ Bert not being that clever with figures opts for straight line depreciation on all the fixed assets.
▪ For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.
▪ Standards such as those on depreciation and current cost accounting are so different from current practice that it is impossible to rationalize them.
▪ Straight-line depreciation is generally the easiest method to use.
▪ The law requires a charge to be made in lieu of depreciation for all assets financed from loans.
▪ Unlimited life goods are typically stored at historic cost in the balance sheet and there is no depreciation.
▪ We have said that depreciation in business can perform the function of maintaining capital.
The Collaborative International Dictionary
Depreciation

Depreciation \De*pre`ci*a"tion\ (d[-e]*pr[=e]`sh[i^]*[=a]"sh[u^]n), n. [Cf. F. d['e]pr['e]ciation.]

  1. The act of lessening, or seeking to lessen, price, value, or reputation.

  2. The falling of value; reduction of worth.
    --Burke.

  3. the state of being depreciated.

Douglas Harper's Etymology Dictionary
depreciation

1767, "a lowering of value" (originally of currency), noun of action from depreciate. Meaning "loss of value of a durable good by age or wear" is from 1900.

Wiktionary
depreciation

n. 1 The state of being depreciated. 2 The decline in value of assets. 3 (context accounting English) The measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets.

WordNet
depreciation
  1. n. a decrease in price or value; "depreciation of the dollar against the yen" [ant: appreciation]

  2. decrease in value of an asset due to obsolescence or use [syn: wear and tear]

  3. a communication that belittles somebody or something [syn: disparagement, derogation]

Wikipedia
Depreciation

In accountancy, depreciation refers to two aspects of the same concept:

  • The decrease in value of assets ( fair value depreciation)
  • The allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle)

A method of reallocating the cost of a tangible asset over its useful life span of it being in motion. Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. For example, a depreciation expense of 100 per year for five years may be recognized for an asset costing 500.

Depreciation (economics)

In economics, depreciation is the gradual decrease in the economic value of the capital stock of a firm, nation or other entity, either through physical depreciation, obsolescence or changes in the demand for the services of the capital in question. If the capital stock is K in one period t, gross (total) investment spending on newly produced capital is I and depreciation is D, the capital stock in the next period, K, is K + I − D. The net increment to the capital stock is the difference between gross investment and depreciation, and is called net investment.

Usage examples of "depreciation".

This added to the last two favourable seasons had occasioned a great depreciation in the value of grain, and it was thought agriculture would be discouraged unless immediate relief were afforded.

So we took a short ride to break in, and crawled through thick jungle to make the acquaintance of a venerable moss-grown idol, where had foregathered a German trader and a Norwegian captain to estimate the weight of said idol, and to speculate upon depreciation in value caused by sawing him in half.

His boasts were always uttered with a wan, lack-lustre irony, as if he were burlesquing the conventional Western brag and enjoying the mystifications of his listener, whose feeble sense of humor often failed to seize his intention, and to whom any depreciation of New England was naturally unintelligible.

So great circumvention, and so great depreciation, in speaking of the gifts one has, seems to me to hide a little vanity under an apparent modesty, and craftily to try to make others believe in greater virtues than are imputed to us.

It undergoes spasmodic and irregular cheapening through new discoveries of gold, and at any time it may undergo very extensive and sudden and disastrous depreciation through the discovery of some way of transmuting less valuable elements.

Thus forced into a narrow channel, it rises to a rate which the depreciation of the assignats augments, its dearness being not only maintained, but ever on the increase.

I did not believe the scientists' depreciations of my experiment, yet belief was of no avail here, but only proof, and I resolved to set about establishing that and thus raise my experiment from its original irrelevance and set it in the very center of the field of research.

The liability to such depreciations introduces an undesirable speculative element into the relations of debtor and creditor.

If it passes, it's going to kill capital gains taxes and stop accelerated depreciation.

This was but one tactic m a larger campaign of simultaneous financial aggrandizement and Imperial wooing Vladimir also played both ends against the middle, forming lucrative partnerships with lesser Houses while he channeled donations under various labels into Imperial accounts He would buy out lesser House investments with the guarantee of a percentage (less depreciation and overhead) while lubricating his consolidations with ad visory fees to the CHOAM directors them selves to secure their acceptance House HARKONNEN VLADIMIR 297 HARKONNFN VLADIMIR Cornno naturally received royalties under the table along with military conscripts raw materials and finished products on negotiated terms a euphemism for kickbacks Indeed much of Vladimir s success can be attributed to an unerring instinct for the timing and placement of bribes When his financial prac tices were questioned by a Landsraad Dele gation of Inquiry he said What benefits Harkonewt benefits the Landsraad What benefits the Landsraad .

The fact that we get a depreciation allowance and various rebates is neither here nor there.

The subheads are depreciation, overhead, operation, reserves, diet kitchen, personnel, and so forth.

I added a note about this to the accounts suggesting an additional depreciation of twenty-five per cent on the aircraft in the case of a forced sale, and then I got into the Proctor and went over to Baraka.

So I went into detail: Why 100 percent gross profit on the cost of food might not break even after she figured costs and overhead-amortization, depreciation, taxes, insurance, wages for them as if they were employees, etc.

Div's relations with systems managers all across Scotland meant Ray had been able to tap into a valuable supply of second-hand hardware, the rate of depreciation in the computer business being steep enough to make a Ford Focus seem like a gilt investment.