Translation guide
The English word "depreciation" has two main uses: a financial/accounting meaning (reduction in asset value) and a general meaning (decline in value or quality). This guide focuses on the financial sense, which is the most common need for learners, and briefly covers the general sense.
Expressing the decrease in value of a tangible asset (like equipment, buildings, vehicles) due to wear, age, or obsolescence, as used in accounting, tax, and business contexts.
The standard accounting term for depreciation of fixed assets. Used in financial statements, tax calculations, and business discussions. It refers to the systematic allocation of an asset's cost over its useful life.
We calculate depreciation for this machine using the straight-line method.
Depreciation expense is recorded on the income statement.
A broader term meaning 'amortization' or 'write-off'. In context, it can mean depreciation of tangible assets, but it's also used for intangible assets and debt repayment. Less specific than 減価償却.
This asset will be depreciated over 5 years.
A general phrase meaning 'decrease in value'. Can be used in non-technical contexts to describe depreciation, but it's not the formal accounting term.
New cars depreciate significantly right after purchase.
Expressing a non-technical decrease in worth, condition, or esteem, often for currency, reputation, or physical objects.
Commonly used for a drop in market value, prices, or currency exchange rates. Suitable for discussing depreciation of money or assets in a general sense.
The depreciation of the yen is affecting exports.
A natural, everyday phrase meaning 'value goes down'. Can be used for cars, electronics, or any possession. Intransitive; for transitive use 価値を下げる.
Refers to a decrease in value or quantity, often used for assets, savings, or purchasing power. Implies a gradual erosion.
Literally 'decrease in value'. Often appears in compounds like 減価償却, but can be used alone in formal writing. Rare in conversation.
減価償却 (genka shōkyaku) specifically means depreciation of tangible fixed assets. 償却 (shōkyaku) is broader, covering amortization of intangible assets and repayment of debt. In accounting, use 減価償却 for buildings and equipment, and 償却 for software or goodwill.
低下 (teika) means 'decline' or 'drop' in quality, performance, or level, but it is not used for asset value in accounting. Using it for financial depreciation would be unnatural.
The company recorded depreciation on its factory equipment.
Currency depreciation can make imports more expensive.
This car is depreciating year by year.
インフレで貯金の目減りが心配だ。
I'm worried about the depreciation of my savings due to inflation.
We need to consider the depreciation of assets.