Depreciation expense: Difference between revisions
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* [[Depreciation]] | * [[Depreciation]] | ||
* [[EBITDA]] | * [[EBITDA]] | ||
* [[Expenditure]] | |||
* [[Expense]] | |||
* [[Net book value]] | * [[Net book value]] | ||
* [[Property, plant and equipment]] | * [[Property, plant and equipment]] | ||
Latest revision as of 22:17, 14 July 2022
Financial reporting - tangible fixed assets.
Accounting depreciation spreads the cost of a long-term tangible asset over its total life.
The accounting depreciation expense reflects:
- the estimated periodic cost to a business
- of a physical capital asset
- spread over its estimated useful economic life.
Also known as depreciation charge.
See also
- Accruals accounting
- Accumulated depreciation
- Amortisation
- Appreciation
- Assets
- Capital allowances
- Capitalisation
- Cost
- Depreciation
- EBITDA
- Expenditure
- Expense
- Net book value
- Property, plant and equipment
- Provision for depreciation
- Reducing balance
- Straight line
- Sum of the digits
- Tangible asset
- Tax depreciation
- Writing down allowance
