depreciation
gb/dɪpɹˌiʃiˈeɪʃən/ us/dɪpɹˌiʃiˈeɪʃən/
B2
Angličtina
Významy
0 významů
Podstatné jméno
business
B2
process
1
loss of financial value
Depreciation is when something becomes worth less money over time.
Vzorec užití:
depreciation of [something]; [something]'s depreciation
Častá chyba:
Do not use depreciation for every ordinary price drop; it usually refers to value falling over time or in financial and economic contexts.
Synonyma
loss in value (Plainer and less technical.)
|
devaluation (Often used for currencies or for lowering an official or perceived value.)
|
decline (More general; does not necessarily refer to money.)
Antonyma
appreciation (An increase in financial value over time.)
|
increase in value (A plain expression for the opposite movement.)
Kolokace
car depreciation
|property depreciation
|currency depreciation
|asset depreciation
|annual depreciation
|rapid depreciation
|depreciation in value
|rate of depreciation
|depreciation of the dollar
|depreciation costs
Témata
finance
|business
|economics
|assets
Příklady
- New cars often suffer heavy depreciation in the first year.
- The yen's depreciation made imported food and fuel more expensive.
- Regular maintenance can slow the depreciation of expensive equipment.
Učební příklady
- Cars often have fast depreciation in the first year.
- Depreciation means my old laptop is worth less now.
Podstatné jméno
technical
C1
process
2
accounting cost allocation
A company uses depreciation to count part of an asset's cost as an expense each year.
Vzorec užití:
record depreciation on [asset]; depreciation for [period]; depreciation of [asset]
Častá chyba:
Depreciation is usually for physical assets; amortization is typically for intangible assets or loans.
Synonyma
cost allocation (Broader accounting term for spreading a cost over time.)
|
depreciation charge (Refers especially to the amount recorded as an expense.)
|
write-off (Looser and less exact; often refers to deducting or removing a value.)
Antonyma
appreciation (An increase in an asset's value rather than a recorded reduction.)
|
capitalization (In accounting, treating a cost as an asset rather than expensing it immediately.)
Kolokace
record depreciation
|claim depreciation
|annual depreciation
|monthly depreciation
|depreciation expense
|accumulated depreciation
|depreciation method
|depreciation schedule
|straight-line depreciation
|accelerated depreciation
Témata
accounting
|business
|finance
|tax
Příklady
- The company records depreciation on its delivery trucks over five years.
- Depreciation reduced reported profit, even though no cash left the business that year.
- Different depreciation methods can change taxable income.
Učební příklady
- The printer cost $1,000, so the business records depreciation each year.
Podstatné jméno
formal
C2
action
3
belittling or disparagement
A formal word for making someone or something seem less good or important.
Vzorec užití:
depreciation of [someone/something]
Častá chyba:
For jokes or criticism about yourself, self-deprecation is much more common than self-depreciation in modern English.
Synonyma
disparagement (A direct formal synonym meaning negative or belittling comment.)
|
belittlement (Emphasizes making someone or something seem small or unimportant.)
|
criticism (More general and not always unfair or belittling.)
Antonyma
praise (Positive approval rather than negative judgment.)
|
appreciation (Recognition of worth rather than lowering of esteem.)
Kolokace
depreciation of others
|self-depreciation
|constant depreciation
|unfair depreciation
|public depreciation
Témata
criticism
|communication
Příklady
- The review's depreciation of the team's work seemed unfair.
- She answered with modesty, not depreciation of her own achievements.
Učební příklady
- His depreciation of her ideas was unkind.
Gramatika
Slovníkový tvar
depreciation
IPA
GB/dɪpɹˌiʃiˈeɪʃən/
US/dɪpɹˌiʃiˈeɪʃən/
Slabiky a přízvuk
de - pre - ci - ation (4 slabiky)
Stress on 4th syllable (ation)
Tvary slova
Noun
- Base: depreciation
- Plural: depreciation, depreciations
Výrazy
accelerated depreciation
1/æksˈɛlɚˌeɪtɪd dɪpɹˌiʃiˈeɪʃən/
fixed phrase
technical
faster early depreciation
Accelerated depreciation lets a business record more depreciation near the beginning of an asset's life.
Příklady
- The tax law allowed accelerated depreciation on new manufacturing equipment.
- Accelerated depreciation lowered the company's taxable income in the first few years.
accumulated depreciation
1/əkjˈumjəlˌeɪtɪd dɪpɹˌiʃiˈeɪʃən/
fixed phrase
technical
total depreciation recorded
Accumulated depreciation is all the depreciation recorded for an asset so far.
Příklady
- The machine had a cost of $80,000 and accumulated depreciation of $30,000.
- Accumulated depreciation appears on the balance sheet as a contra-asset account.
currency depreciation
1/kˈɚənsi dɪpɹˌiʃiˈeɪʃən/
fixed phrase
business
fall in currency value
Currency depreciation happens when one country's money buys less of another country's money.
Příklady
- Currency depreciation made imported fuel more expensive.
- Exporters may benefit from currency depreciation because their goods become cheaper abroad.
depreciation and amortization
1/dɪpɹˌiʃiˈeɪʃən ˈænd ˌæmɚtɪzˈeɪʃən/
fixed phrase
business
non-cash asset expenses
accounting expenses that spread the cost of assets over time; depreciation is usually for physical assets, and amortization is usually for intangible assets
Příklady
- EBITDA is earnings before interest, taxes, depreciation, and amortization.
- Depreciation and amortization are added back in some cash-flow calculations.
- The notes to the financial statements explain the company’s depreciation and amortization policies.
depreciation and amortization
1/dɪpɹˌiʃiˈeɪʃən ˈænd ˌæmɚtɪzˈeɪʃən/
fixed phrase
technical
non-cash cost allocation
Depreciation and amortization are accounting expenses that spread asset costs over time.
Příklady
- EBITDA adds back interest, taxes, depreciation, and amortization.
- The cash-flow statement added back depreciation and amortization because they were non-cash expenses.
depreciation expense
1/dɪpɹˌiʃiˈeɪʃən ɪkspˈɛns/
fixed phrase
technical
period depreciation amount
Depreciation expense is the part of an asset's cost that a business counts as an expense for one period.
Příklady
- The company reported $50,000 in depreciation expense for the quarter.
- Higher depreciation expense reduced accounting profit but did not reduce cash directly.
depreciation rate
1/dɪpɹˌiʃiˈeɪʃən ɹˈeɪt/
fixed phrase
business
rate of value loss
The depreciation rate tells you how quickly something loses value.
Příklady
- Luxury cars often have a high depreciation rate in the first few years.
- The accountant applied a 20 percent annual depreciation rate to the equipment.
depreciation schedule
1/dɪpɹˌiʃiˈeɪʃən skˈɛd͡ʒul/
fixed phrase
technical
depreciation calculation table
A depreciation schedule shows how much depreciation is recorded each year or period.
Příklady
- The auditor asked for the depreciation schedule for all company vehicles.
- The spreadsheet includes a depreciation schedule showing book value at the end of each year.
straight-line depreciation
1/stɹˈeɪt lˈaɪn dɪpɹˌiʃiˈeɪʃən/
fixed phrase
technical
equal yearly depreciation
Straight-line depreciation spreads the cost of an asset evenly over time.
Příklady
- The company uses straight-line depreciation for office furniture.
- Under straight-line depreciation, a $10,000 machine with no salvage value over five years creates $2,000 of annual depreciation.