減げん価か償しょう却きゃく

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Meanings

Accounting term for the systematic allocation of an asset's cost over its useful life. Common in business and tax contexts.

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Depreciation expense is recorded in the annual financial statements.

この機き械かいの減げん価か償しょう却きゃくは定てい額がく法ほうで行おこなう。

Depreciation of this machine is calculated using the straight-line method.

〈物もの〉を減げん価か償しょう却きゃくするto depreciate an asset
この機き械かいは5年ねんで減げん価か償しょう却きゃくする予よ定ていだ。
This machine is scheduled to be depreciated over five years.
減げん価か償しょう却きゃく費ひを計けい上じょうするto record a depreciation expense
会かい社しゃは毎まい年とし、建たて物ものの減げん価か償しょう却きゃく費ひを計けい上じょうしている。
減げん価か償しょう却きゃく期き間かんthe depreciation period (useful life) of an asset
このパソコンの減げん価か償しょう却きゃく期き間かんは4年よねんです。
The depreciation period for this computer is four years.

償しょう却きゃく
償却 is the general accounting term for writing off or repaying a cost, while 減価償却 specifically denotes the systematic depreciation of a tangible asset over time.

減げん価か償しょう却きゃく費ひ
減価償却 is the accounting process or concept of depreciation, whereas 減価償却費 is the actual expense entry recorded on the books for a given period.

Compound of 減価 (reduction in value) and 償却 (repayment, write-off). A modern accounting term.

The company records a depreciation expense for the building every year.