depreciation

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Definition/MeaningWord/Phrase
value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation book value
expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes budget items , operating cost , operating expense , overhead
allowance for loss due to depreciation depreciation allowance
amount periodically charged to expense or against revenue in compensation for depreciation of property depreciation charge
income before interest and taxes and depreciation and amortization have been subtracted; an indicator of a company's profitability that is watched by investors (especially in leveraged buyouts) Earnings Before Interest Taxes Depreciation and Amortization , EBITDA
excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses) earnings , lucre , net , net income , net profit , profit , profits
expense (such as depreciation) that is not paid for in cash non-cash expense
cost of reproducing physical property minus various allowances (especially depreciation) physical value , reproduction cost
(accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's useful life straight-line method , straight-line method of depreciation
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