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Depreciation expense

• The portion of an asset's cost charged as an expense during the accounting period to adjust for a reduction in value due factors such as wear.

 
 Related Terms
 Accelerated depreciation
Accumulated depreciation
Accumulative depreciation
Depreciation
Depreciation tax shield
Double declining balance depreciation
Expense ratio
Fixed expense
Non cash expense
Prepaid expense
Recaptured depreciation
Straight line depreciation
Sum of the years' digits depreciation

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