AMORTİSMAN: Malzeme ve teçhizatta; kullanma, doğal etkiler, nitelikte kifayetsizlik, demode olma neticesi, mevcudiyetine zarar gelmeden, meydana gelen değer azalması
(Askeri) AMORTİSMAN: Malzeme ve teçhizatta; kullanma, doğal etkiler, nitelikte kifayetsizlik, demode olma neticesi, mevcudiyetine zarar gelmeden, meydana gelen değer azalması
Depreciation is a term used in accounting, economics and finance with reference to the fact that assets with finite lives lose value over time. (There is also a separate use in international finance to refer to a reduction in the exchange rate of a currency - see Depreciation (currency)). In accounting, depreciation is a term used to describe any method of attributing the historical or purchase cost of an asset across its useful life, roughly corresponding to normal wear and tear. It is of most use when dealing with assets of a short, fixed service life, and which lose value over that life
Spreading out the cost of a capital asset over its estimated useful life or a decrease in the usefulness, and therefore value, of real property improvements or other assets caused by deterioration or obsolescence
The loss in value of an asset due to its use and/or the passage of time The annual depreciation charge in accounts represents the amount of capital assets used up in the accounting period It is charged in the cost accounts to ensure that the cost of capital equipment is reflected in the unit costs of the services provided using the equipment There are various methods of calculating depreciation for the period, but the Treasury usually recommends the use of current cost asset valuation as the basis for the depreciation charge
A decline in the value of a house due to changing market conditions, decline of a neighborhood or lack of upkeep on a home
The allocation of the cost of an asset over a period of time for accounting and tax purposes A decline in the value of a property due to general wear and tear or obsolescence; opposite of appreciation
(Ticaret) A charge against earnings that does not involve a cash payment for the writeoff of the cost of an asset less salvage value over its estimated useful life. A variety of depreciation methods have been developed to specify the rate and amount of the writeoff for each fiscal period
Depreciation is the decline in an object's value due to age, wear and tear, or obsolescence Back to Top
A decrease in the value of any type of tangible property over a period of time resulting from use, wear and tear, or obsolescence
An allowance for a decline in the value of a property due to general wear and tear or obsolescence Listed on the consolidated balance sheets
(1) Decrease in value to real property improve-ments caused by deterioration or obsolescence (2) A loss in value as an accounting procedure to use as a deduction for income tax purposes
a decrease in the original value of an item because of wear and tear, obsolescence, and deterioration
A noncash charge that represents a reduction in the value of assets due to wear, age, or obsolescence Hard assets such as factories and machinery depreciate in value over time and must eventually be replaced Accountants write-off these depreciation costs over the estimated useful life of the asset Because of the reductive effects of depreciation on earnings, some financial analysts prefer to look at cash flow, which backs out depreciation costs from net income BACK TO TOP
Decrease in the value of equipment from wear and tear and the passage of time Depreciation on business equipment is generally deductible for tax purposes
The decline in value of a limited-life tangible asset, such as a building, machine, vehicle, equipment, furniture, etc , due to age, and to the normal wear and tear of use In general, depreciation assigns to a fiscal period a portion of the original cost of the capital cost asset
a decrease in price or value; "depreciation of the dollar against the yen" decrease in value of an asset due to obsolescence or use
A loss of value in real property brought about by age, physical deterioration, functional or economic obsolescence The opposite of appreciation, which is an increase in the value of a home due to market conditions
Decline in the value of a house due to wear and tear, obsolescence, adverse changes in the neighborhood, or any other reason
a reduction in the value or price of something. Accounting charge for the decline in value of an asset spread over its economic life. Depreciation includes deterioration from use, age, and exposure to the elements, as well as decline in value caused by obsolescence, loss of usefulness, and the availability of newer and more efficient means of serving the same purpose. It does not include sudden losses caused by fire, accident, or disaster. Depreciation is often used in assessing the value of property (e.g., buildings, machinery) or other assets of limited life (e.g., a leasehold or copyright) for tax purposes. See also depletion allowance; investment credit
"the reduction in the value of an asset through wear and tear" (Dictionary of Economics); a budgetary allowance for the replacement of assets at the end of their working life
A decrease in the value of any type of tangible property over a period of time resulting from use, wear and tear, or obsolescence (G)
A tax deduction representing a reasonable allowance for exhaustion, wear and tear, and obsolescence, that is taken by the owner of the equipment and by which the cost of the equipment is allocated over time Depreciation decreases the company's balance sheet assets and is also recorded as an operating expense for each period Various methods of depreciation are used which alter the number of periods over which the cost is allocated and the amount expensed each period
Self-deprecation (etymologically better is self-depreciation) is a form of humor in which people or comedians make jokes about themselves, their shortcomings, or their culture, usually without being guided by any underlying self-esteem issues
Self-deprecation (etymologically better is self-depreciation) is a form of humor in which people or comedians make jokes about themselves, their shortcomings, or their culture, usually without being guided by any underlying self-esteem issues
(Ticaret) (EBITDA) A cash flow measurement that excludes interest, taxes, depreciation and amortization, often used in buyout or public offering instances as opposed to ongoing financial business performance
method of calculating accelerated depreciation of goods that assumes a more rapid loss of value during the first years of a product's life cycle (Accounting)