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| DEPRECIATION (ACCOUNTING) |
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Related Terminology: DEPRECIATION METHODS
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| allocating the cost of an asset over its estimated useful life. |
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| Example Collins buys a warehouse for $550,000. Of the price, $50,000 is for land, which is not subject to depreciation. Of the remaining $500,000, she claims accounting depreciation of $10,000 per year over a 50-year depreciable life, despite the fact that the property is expected to increase in value because of the location of the land. |
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