減価償却
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Meanings
1
Accounting term for the systematic allocation of an asset's cost over its useful life. Common in business and tax contexts.
Depreciation expense is recorded in the annual financial statements.
Depreciation of this machine is calculated using the straight-line method.
Usage patterns
- 〈物〉を減価償却するto depreciate an asset
This machine is scheduled to be depreciated over five years.
- 減価償却費を計上するto record a depreciation expense
The company records a depreciation expense for the building every year.
- 減価償却期間the depreciation period (useful life) of an asset
The depreciation period for this computer is four years.