Business and Personal Finance Dictionary

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• DEPRECIATE - To allocate the purchase cost of an asset over its life.
  
  
• DEPRECIATED COST - In terms of economics: The measure of capital consumption during production, e.g., m...
  
  
• DEPRECIATED HISTORICAL COST (DHC) - he method of valuation of certain assets at the actual cost of thei...
  
  
• DEPRECIATION - the amount of expense charged against earnings by a company to write off the cost of a p...
  
  
• DEPRECIATION (VA) - Decline in value of a house due to wear and tear, adverse changes in the neighborho...
  
  
• DEPRECIATION ALLOCATION - the allocation of the cost of capital expenditures so that revenue is matched...
  
  
• DEPRECIATION CONVENTION - utilized to determine how much depreciation to charge the first year when an ...
  
  
• DEPRECIATION METHOD - see DEPRECIATION.
  
  
• DEPRECIATION RECAPTURE - a provision contained in the Internal Revenue Code that makes excess depreciat...
  
  
• DEPRECIATION RESERVE - in the process of allocating the cost of a fixed asset over its effective servic...