재무관리-감가상각(Depreciation)

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재무관리 (영강) 자료입니다.
감가상각에 대해 정리한 자료입니다.

Depreciation

Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years.

In simple words we can say that depreciation is the reduction in the value of an asset due to usage, passage of time, wear and tear, technological outdating or obsolescence, depletion, inadequacy, rot, rust, decay or other such factors.

In accounting, depreciation is the process of allocating to expense the cost of a plant asset over its useful life in a rational and systematic manner.

In economics, depreciation is the decrease in the economic value of the capital stock of firm, nation, or other entity, either through physical depreciation, obsolescence or changes in the demand for the services of the capital in question.

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본문내용

Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years.

In simple words we can say that depreciation is the reduction in the value of an asset due to usage, passage of time, wear and tear, technological outdating or obsolescence, depletion, inadequacy, rot, rust, decay or other such factors.

In accounting, depreciation is the process of allocating to expense the cost of a plant asset over its useful life in a rational and systematic manner.

In economics, depreciation is the decrease in the economic value of the capital stock of firm, nation, or other entity, either through physical depreciation, obsolescence or changes in the demand for the services of the capital in question.

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