depreciate

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depreciate

v. in accounting, to reduce the value of an asset each year theoretically on the basis that the assets (such as equipment, vehicles or structures) will eventually become obsolete, worn out and of little value. (See: depreciation)

depreciate

verb atrophy, attenuate, become deteriirated, become of less worth, belittle, censure, cheapen, contemn, corrode, cut, debase, debilitate, decay, decline, decrease, decry, deduct, defame, deflate, degenerate, degrade, denigrate, denounce, depress, deride, derogate from, deteriorate, detract from, detrectare, devaluate, dilute, diminish the price of, diminish the value of, discount, discredit, disesteem, disgrace, disparage, drop, dwindle, ebb, enervate, enfeeble, erode, fall, fault, find fault with, get worse, grow less, grow worse, impoverish, lessen, lessen the price of, lose value, lower, lower in price, lower in reputation, lower in value, lower the value of, make little of, malign, minimize, misprize, obtrectare, readjust downward, reduce the purchasing value of, reduce the strength of, retrograde, run down, shrink, sink, slight, slur, soil, spoil, stain, sully, taint, take away, tarnish, traduce, underestimate, underpraise, underrate, underreckon, undervalue, weaken, wear, worsen
Associated concepts: depreciate a loss, obsolescence
See also: adulterate, blame, censure, condemn, contemn, criticize, debase, decay, decrease, decry, deduct, defame, demean, demote, denigrate, denounce, depress, derogate, deteriorate, dilute, diminish, disbelieve, discommend, discount, discredit, disparage, fault, humiliate, jeer, lessen, minimize, misprize, reduce, smear, spurn, sully, underestimate
References in periodicals archive ?
Reasonable methods include, but are not limited to, discounting the cost of the replacement portion of the asset to its placed-in-service-year cost using the producer price index for finished goods, a pro rata allocation of the unadjusted depreciable basis of the asset based on the replacement cost of the disposed portion of the asset and the replacement cost of the asset, or a study allocating the cost of the asset to its individual components (Regs.
The cost of tangible depreciable property also may be deducted immediately if the business and the asset qualify for Code Section 179 expensing.
The capitalized amount can be treated as a separate depreciable asset in the same, corresponding MACRS class.
Since their position was that the depreciable improvements were worth only $375,00, the depreciation remaining to be taken was $21,000.
The IRS has always insisted that circulation is part of "goodwill"--a self-regenerating, intangible asset that is not depreciable under the nation's tax laws.
The Tax Court also concluded that restoring the depreciable basis was not a timing issue either, because the depreciation expenses were permanently forfeited upon the decrease in the basis of the asset.
The IRS is also proposing that the depreciable property rule be treated as an application of the general definition of research and experimental expenditures to depreciable property and should not be used to exclude otherwise eligible expenditures.
1031(a)-2(b) provides that depreciable tangible personal properties are of a like class if they are either within the same General Asset Class (as defined in Treas.
IREM's Position: We support efforts to measure more accurately the depreciable life of buildings and conform amortization periods of tenant improvements more closely to the term of the lease.
SAN DIEGO, July 10 /PRNewswire/ -- Transactive Management announced today that it has completed an 18-month study of plant useful life and value for the PG&E National Energy Group (NEG), which will be used for reporting the depreciable life of NEG fossil-fired plants and hydroelectric generating systems.
The allowance is an additional deduction of 30% of the property's depreciable basis.
3) depreciable property used in the donor's trade or business; and