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Depreciation

CATEGORY

Accounting and Audit

Definition

Depreciation is the systematic allocation of the cost of tangible assets over their estimated useful lives. Depreciation recognizes the gradual reduction in the value of assets due to factors such as wear and tear, obsolescence, and usage. Depreciation expense is recorded on the income statement to match the cost of assets with the revenue they generate during their useful lives, helping to accurately reflect the consumption of assets and the allocation of expenses over time.

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