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減価償却費
depreciation cost; depreciation expensenoun
は
topic markergrammar
損益計算書
profit and loss statement; income statementnoun
に
direction, time, indirect object, or target markergrammar
計上
include in a total; record as an expense/revenue; appropriate; booknoun, suru verb
され
passive, potential, or respect auxiliary-> されるgrammar
ます。
polite non-pastgrammar