depreciation charge

• Terme comptable désignant la charge périodique qui répartit le coût d'une immobilisation corporelle sur sa durée d'utilité, reflétant son usure ou son obsolescence.

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.

   Dotation aux amortissements

   • 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.