Depreciation

Accelerated Depreciation
An economic concept enabling firms to write down capital goods for tax purposes at a faster rate than normal depreciation, encouraging investment and allowing tax deferral.
Decreasing Balance Depreciation
Accounting method for the depreciation of assets with a fixed annual percentage reduction
Investment Incentives
Overview of investment incentives and their role in encouraging investment activities through various economic measures.
Normal Obsolescence
The predictable loss of value of an asset due to inevitable factors like wear and tear or the passage of time.
Perpetual Inventory Method
A method to estimate a country’s total capital stock by accounting for past real investments and depreciation.
Reducing Balance Depreciation
The method of depreciating fixed assets by applying a constant percentage to their remaining value each year.
Replacement Cost
The method of valuing assets and calculating depreciation allowances using the costs of replacing buildings and equipment.
Straight-line Depreciation
A method of accounting for depreciation of an asset by evenly distributing its cost over its assumed useful life.
Wasting Asset
An asset which diminishes over time due to usage or time passage