Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• 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...
  
  
• DEPRECIATION REVERSAL - the reversal of a depreciaton amount in the depreciation reserve account.
  
  
• DEPRECIATION SCHEDULE - the statement, over time, as to the schedule (timing and amounts) of depreciati...
  
  
• DEPRECIATION TAX SHIELD - The value of the tax write-off on depreciation of plant and equipment.
  
  
• DEPRESSED MARKET - Market in which supply overwhelms demand, leading to weak and lower prices.
  
  
• DEPRESSED MORTGAGE - a mortgage with a market value less than its face value.
  
  
• DEPRESSED PRICE - In the context of stocks, stock whose market price is low in comparison to stocks in ...