depreciation charge

• Buchhalterischer Begriff für periodische Aufwendungen, die die Verteilung der Anschaffungs- oder Herstellungskosten eines materiellen Vermögensgegenstands über seine Nutzungsdauer unter Berücksichtigung von Abnutzung oder Veralterung widerspiegeln.

An accounting term referring to the periodic expense recorded to allocate the cost of a tangible fixed asset over its useful life, reflecting wear and tear or obsolescence.

1. Accounting expense for asset wearC1formal

   The systematic allocation of the cost of a tangible fixed asset over its useful life, recorded as an expense in financial statements.

   Abschreibung

   • The company recorded a depreciation charge of $50,000 for its machinery this year.
   • Depreciation charges reduce the reported net income but do not affect cash flow.
   • Accountants calculate the annual depreciation charge using the straight-line method.