decrease in value due to wear and tear, decay, decline in price, etc.
such a decrease as allowed in computing the value of property for tax purposes.
a decrease in the purchasing or exchange value of money.
a lowering in estimation.

1730–40, Americanism; depreciate + -ion

nondepreciation, noun
predepreciation, noun
redepreciation, noun
underdepreciation, noun Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
depreciation (dɪˌpriːʃɪˈeɪʃən)
1.  accounting
 a.  the reduction in value of a fixed asset due to use, obsolescence, etc
 b.  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.  Compare devaluation 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

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Word Origin & History

1767, "a lowering of value" (originally of currency), noun of action from depreciate. Meaning "loss of value of a durable good by age or wear" is from 1900.
Online Etymology Dictionary, © 2010 Douglas Harper
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American Heritage
Cultural Dictionary
depreciation [(di-pree-shee-ay-shuhn)]

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

The American Heritage® New Dictionary of Cultural Literacy, Third Edition
Copyright © 2005 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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