DEPRECIATION
  • BT
    BALANCE SHEET TECHNIQUE (ACCOUNTING)
  • UDC
    65,10.011.112
  • Descriptor GER
    ABSCHREIBUNG
  • Descriptor ENG
    DEPRECIATION
  • Descriptor FRE
    AMORTISSEMENT COMPTABLE
  • Variant GER
    AMORTISIERUNG/RECHNUNGSWESEN
  • Variant GER
    ABSCHREIBUNGEN/RECHNUNGSWESEN
  • Variant ENG
    AMORTISATION
  • Note
    A decrease in the value of an asset over time, caused by wear and tear, or obsolescence. AMORTISATION tends to be used with intangible assets and DEPRECIATION is used with tangible assets.
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Last data import from Alma: 1 January 2025