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Economic Life

The period over which an asset provides or is expected to provide its economic benefits to an entity owning and/...

    Accumulated Depreciation

    In connection with asset depreciation, it refers to the amount of depreciation written off to date. In other words, it...

      Useful Life

      In the context of asset depreciation, it refers to the period over which an asset subject to depreciation (depreciable asset)...

        Depreciation Basis

        The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

          Basis for Depreciation

          The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

            Depreciable Cost

            The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

              Depreciable Amount

              The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

                Depreciable Asset

                An asset that is subject to depreciation since its acquirement and over the course of its useful life. In this...

                  Depreciation

                  The gradual diminution, loss or decrease in the utility value of an asset as resulting from wear and tear. Depreciation...