depreciation

減価、価値下落

車や機械など、所有する物の価値が時間とともに下がること。

やさしい英語で： The decrease in the value of something owned, such as a car or machine, over time.

• New cars suffer rapid depreciation.
• Depreciation reduced the value of our equipment.
• How much depreciation should we expect over five years?

類義語： decline in value

反対語： appreciation

よく使う表現： asset depreciation, car depreciation, rapid depreciation

価値低下、軽視

物の金銭的な価値や、それに対する評価が下がること。

やさしい英語で： A reduction in how much something is worth or how highly it is regarded.

• The currency suffered depreciation.
• He objected to the depreciation of her achievements.
• A drop in demand caused further depreciation in value.

使い方： depreciation of something (The depreciation of the currency made imports expensive.)

類義語： devaluation, disparagement

反対語： appreciation

よく使う表現： depreciation of something, currency depreciation, depreciation in value

減価償却

資産の購入費を使用する年数に分けて費用として計上すること。

やさしい英語で： An amount recorded in accounts to spread an asset’s cost over the years it is used.

• The accountant calculated annual depreciation.
• Depreciation is recorded as an expense.
• We use the same depreciation method for all our machines.

よく使う表現： annual depreciation, depreciation expense, depreciation charge