Under-depreciation



depreciation
[dih-pree-shee-ey-shuh n] /dɪˌpri ʃiˈeɪ ʃən/
noun
1.
decrease in value due to wear and tear, decay, decline in price, etc.
2.
such a decrease as allowed in computing the value of property for tax purposes.
3.
a decrease in the purchasing or exchange value of money.
4.
a lowering in estimation.
depreciation
/dɪˌpriːʃɪˈeɪʃən/
noun
1.
(accounting)

the reduction in value of a fixed asset due to use, obsolescence, etc
the amount deducted from gross profit to allow for such reduction in value

2.
(accounting) a modified amount permitted for purposes of tax deduction
3.
the act or an instance of depreciating or belittling; disparagement
4.
a decrease in the exchange value of currency against gold or other currencies brought about by excess supply of that currency under conditions of fluctuating exchange rates Compare devaluation (sense 1)
depreciation [(di-pree-shee-ay-shuhn)]

A decline over time in the value of a tangible asset, such as a house or car.

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