A non-cash expense that accounts for the decreased value of an asset due to wear and tear or age. Depreciation is a line item on a company's income statement.
Browse by Subjects
capital consumption
accelerated depreciation
cost element
enterprise value to ebitda (EV/EBITDA)
restated balance sheet
See All Related Terms »

annual depreciation
momentum investor
cost of living allowance
multiple exchange rate
accounts payable