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Qu'est-ce (qui) est Depreciate - définition

ALLOCATING THE COST OF A (TANGIBLE) ASSET OVER A PERIOD OF TIME

Depreciated; Physical depreciation; Capital consumption; Accumulated Depreciation; Terminal value (accounting); Straight-line depreciation; Economic depreciation; Salvage Value; Capital Consumption; Depreciate; Depreciating asset; Sum-of-years' digits depreciation; Sum-of-years' digits; Accumulated depreciation; Depreciation reserve; Sum of Digits depreciation; Depreciation expense

depreciate

v. in accounting, to reduce the value of an asset each year theoretically on the basis that the assets (such as equipment, vehicles or structures) will eventually become obsolete, worn out and of little value. See also: depreciation

Depreciate

·vi To fall in value; to become of less worth; to sink in estimation; as, a paper currency will depreciate, unless it is convertible into specie.

II. Depreciate ·vt To lessen in price or estimated value; to lower the worth of; to represent as of little value or claim to esteem; to Undervalue.

depreciate

I. v. a.

1.

Underrate, undervalue, lessen the price of, diminish the value of.

2.

Disparage, decry, traduce, malign, belittle, degrade, censure, find fault with.

II. v. n.

Fall in price, fall in value, become of less worth, decline, fall off, fall, lose value.

Wikipédia

Depreciation

In accountancy, depreciation is a term that refers to two aspects of the same concept: first, the actual decrease of fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wear, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used (depreciation with the matching principle).

Depreciation is thus the decrease in the value of assets and the method used to reallocate, or "write down" the cost of a tangible asset (such as equipment) over its useful life span. Businesses depreciate long-term assets for both accounting and tax purposes. The decrease in value of the asset affects the balance sheet of a business or entity, and the method of depreciating the asset, accounting-wise, affects the net income, and thus the income statement that they report. Generally, the cost is allocated as depreciation expense among the periods in which the asset is expected to be used.

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 has been defined as the diminution in the utility or value of an asset and is a non-cash expense. It does not result in any cash outflow; it just means that the asset is not worth as much as it used to be. Causes of depreciation are natural wear and tear.

https://en.wikipedia.org/wiki/Depreciation

Exemples du corpus de texte pour Depreciate

1. Few artists in rock or pop depreciate quite like boybands.

2. Machines depreciate, while animals can be trained and sold at a profit.

3. "I heard rumours that the US dollar might depreciate by 25 per cent," he said.

4. Before the euro was cast in stone, Italy periodically allowed the lira to depreciate against the mark.

5. "Specifically, the relationship is that if an equity market outperforms, the corresponding currency tends to depreciate," it said.