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Depreciation
Definition 1
The allocation of the cost of an Asset over a period of time for Accounting and Tax purposes.
Definition 2
A Decline in the value of a Property due to general wear and tear or obsolescence;
opposite of Appreciation .
Semi Related Terms: 620 CLICK HERE TO VIEW
12b-1 funds ,
Accelerated Cost Recovery System ,
Account ,
Accounting ,
Accounting equation ,
Account statement ,
Accrual basis accounting ,
Acquisition cost ,
Active asset ,
Allowance for depreciation ,
Appreciation ,
Asset ,
Asset/equity ratio ,
Average accounting return ,
Average collection period ,
Account aggregation ,
Account balance ,
Active account ,
Alternate account ,
Asset management account ,
Accreted value ,
Accrual of discount ,
After-tax basis ,
Amortization of premium ,
Amortized value ,
Asset-backed security ,
Asset swap ,
At par ,
Account executive ,
All or any part ,
At best ,
At call ,
Accumulated earnings tax ,
All-risks coverage ,
At risk ,
Asset acquisition ,
Asset class ,
Asset financing ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Asset-based finance ,
Asset-based lending ,
Asset conversion loan ,
Assignment of mortgage ,
A shares ,
Asset allocation fund ,
Asset turnover ,
Average price per share ,
At the money ,
After-tax contributions ,
Across the board ,
Additional paid-in capital ,
Abusive tax shelter ,
After-tax ,
Alternative Minimum Tax ,
Assessed value ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Below the line ,
Books of final entry ,
Books of original entry ,
Book value per share ,
Bottom line ,
Banking Act of 1933 ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Basic earnings per share ,
Balance of payments ,
Base period ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Breakup value ,
B shares ,
Buy and write ,
Blackout period ,
Before-tax income ,
Break-even tax rate ,
Breadth-of-market theory ,
Beat the gun ,
Capital appreciation ,
Capital asset ,
Capitalized cost ,
Cash asset ratio ,
Contra account ,
Cost Accounting ,
Cost Of Goods Sold ,
Cost of sales ,
Central assets account ,
Checking account ,
Custodial account ,
CAT bond ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Conversion value ,
Current market value ,
Cash account ,
Code of procedure ,
Capitalization of income ,
Capital account ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Current account ,
Cash and carry trade ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
Cost basis ,
Cash surrender value ,
Cash value ,
Cash value life insurance policy ,
Cost-of-living rider ,
Certificate of stock ,
Cost of carry ,
Certificate of title ,
Community property ,
Contract for deed ,
Cancellation of debt ,
Certificate of Claim ,
Commercial property ,
Cost of debt capital ,
Cost of funds ,
Credit line ,
Cure period ,
Capital appreciation fund ,
C shares ,
Class of options ,
Close to the money ,
Certificate of Occupancy ,
Cloud on title ,
Cash or Deferred Arrangement ,
Capital Asset Pricing Model ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Capital gains tax ,
Child and dependent care credit ,
Consolidated tax return ,
Coefficient of determination ,
Cup and handle ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Deferred tax ,
Depreciated cost ,
Deposit in transit ,
Drawing account ,
Date of issue ,
Date of payment ,
Due date ,
Discretionary account ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Distribution period ,
Dividend in arrears ,
Desk (the) ,
Division of labor ,
Due diligence ,
De-escalation clause ,
De facto ,
Doing business as ,
Due process ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Dollar cost averaging ,
Dual-purpose fund ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Deferred account ,
Dogs of the Dow ,
Dead cat bounce ,
Decline ,
Depth of market ,
Due bill ,
Earning asset ,
Economic value ,
Eurodollar certificate of deposit ,
Escrowed to maturity ,
Either-or order ,
ECI ,
Employer Cost Index ,
Employment Cost Index ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Effective tax rate ,
Ex-all ,
Expiration time ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Earned income tax credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
Financial Accounting Standards Board ,
Financial asset ,
First In First Out ,
Fixed asset ,
Fixed cost ,
Federal Savings and Loan Association ,
Frozen account ,
Flight to quality ,
Flow of funds ,
Fill or kill ,
Front-ending an order ,
Forward P/E ,
Fully diluted earnings per share ,
Factors of production ,
Favorable balance of trade ,
Fee-for-service ,
Fair market value ,
Form S-1 ,
Friends and family offering ,
Full faith and credit ,
Family of funds ,
Fund of funds ,
Free and clear ,
Flexible spending account ,
Free right of exchange ,
Federal Tax Identification Number ,
Federal tax lien ,
FIN ,
Flat tax ,
Franchise tax ,
Fair value ,
Generally Accepted Accounting Principles ,
General Obligation Bond ,
General account ,
General Securities Representative Examination ,
G-7 ,
General Accounting Office ,
General Agreement on Tariffs and Trade ,
G-8 ,
Grace period ,
General lien ,
General mortgage ,
Growth and income fund ,
Gather in the stops ,
Gift tax ,
Hidden asset ,
Historical cost ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House account ,
House of issue ,
Health Insurance Portability and Accountability Act ,
Holder in due course ,
Home equity line of credit ,
HUD-1 statement ,
Hidden tax ,
Holding period ,
Head and shoulders ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Imputed value ,
Inactive asset ,
Inflation accounting ,
Intangible asset ,
Inactive account ,
Insured account ,
In escrow ,
Intrinsic value ,
Investment value ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
In line ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
In play ,
In-process research and development ,
I/O strip ,
Income property ,
Inheritance tax ,
Investment property ,
In-service withdrawal ,
Individual tax return ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Joint account ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Joint and survivor annuity ,
Joint tax return ,
Last In First Out ,
Liquidation value ,
Lender of last resort ,
Law of one price ,
Lending at a rate ,
Limit-on-close order ,
Long Market Value ,
Law of demand ,
Law of supply ,
London International Financial Futures and Options Exchange ,
Letter of comment ,
Lockup period ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Loan value ,
Loan-value ratio ,
Lock-in ,
Leading the market ,
Locked in ,
Long-term gain or loss ,
Luxury tax ,
Level I quotes ,
Maturity value ,
Make a market ,
Managed account ,
Margin account ,
Market on close order ,
Mark-to-market ,
Medium of exchange ,
Marginal propensity to consume ,
Money at call ,
Market-value weighted index ,
Mixed account ,
Net book value ,
Noncurrent asset ,
Non-financial asset ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Nostro account ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
Nominal asset ,
Notice period ,
Net Asset Value ,
Null and void ,
Nonperforming asset ,
Notice of Default ,
Non-resident alien tax ,
National Association of Real Estate Investment Trusts ,
Non-investment property ,
Nominal value ,
Off the books ,
One time charge ,
Original cost ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Option account ,
Or better ,
Omnibus account ,
Opinion of title ,
On account ,
On-the-spot loan ,
Out of the money ,
Old age, survivors, and disability insurance ,
On-balance volume ,
On close ,
On open ,
On the opening ,
Pooling of interests ,
Pre-depreciation profit ,
Pre-tax profit margin ,
Profit and loss statement ,
Pro forma ,
Property inventory ,
Payment-in-kind security ,
Premium over bond value ,
Premium over conversion value ,
Price Value of a Basis Point ,
Public purpose bond ,
Payment for order flow ,
Purpose loan ,
P&L ,
Primary earnings per share ,
Provision for income taxes ,
PPO ,
Pre-existing conditions ,
Property damage coverage ,
Per stirpes ,
Pour-over will ,
Power of Attorney ,
Property ,
Past-due balance method ,
Prioritization of debt ,
Private Market Value ,
Personal property ,
Property tax ,
Plan asset ,
Paid-in capital ,
Paid-in surplus ,
Payback period ,
Pre-syndicate bid ,
Private Investment in Public Equity ,
Preservation of capital ,
Progressive tax ,
Property assessment ,
Proportional tax ,
Point-and-figure chart ,
Painting the tape ,
Quiet period ,
Real asset ,
Replacement cost ,
Replacement value ,
Reports and Records ,
Residual value ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Reading the tape ,
Real-time trade reporting ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Restricted account ,
Round of funding ,
Rule 15c3-1 ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Replacement cost insurance ,
Regulation A ,
Reverse Take-Over ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Revolving line of credit ,
Right of recourse ,
Roll over ,
Rule of 78 ,
Redemption period ,
Residential property ,
Residential rental property ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Regressive tax ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
Real-time ,
Salvage value ,
Selling, General and Administrative Expenses ,
SG&A ,
Straight line depreciation ,
Stranded asset ,
Savings account ,
Savings and Loan ,
Sight letter of credit ,
S&L ,
Securities and Exchange Commission ,
Straight value ,
Segregation of securities ,
Sell the book ,
Sweep account ,
Standard of living ,
Second-to-die insurance ,
Separate account ,
Surrender value ,
Statute of Limitations ,
Sale and leaseback ,
Satisfaction of debt ,
Share appreciation mortgage ,
Staggered board of directors ,
Selling the spread ,
Short market value ,
Special use property ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
Social Security Tax ,
Shareholder value ,
Selling short against the box ,
Shorting against the box ,
Sales tax ,
S Corporation ,
Self-employment tax ,
Separate tax returns ,
Short-term gain or loss ,
Sin tax ,
Sole proprietorship ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
S&P phenomenon ,
Stop and reverse ,
Tangible asset ,
Top line ,
Total cost ,
Time deposit ,
Time draft ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Term to maturity ,
Take a position ,
Time order ,
Trailing P/E ,
Tax haven ,
Tax ,
Tax schedule ,
Total asset turnover ,
Tenancy by the entirety ,
Time note ,
Truth in Lending ,
Tax-free bond fund ,
Tax-managed fund ,
Theoretical value ,
Time spread ,
Tax lien ,
Tax roll ,
Tenancy at will ,
Time-sharing ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
The Street ,
Time stop ,
Timing the market ,
Tax-advantaged ,
Tax audit ,
Tax base ,
Tax basis ,
Tax bracket ,
Tax-deductible ,
Tax deduction ,
Tax-efficient ,
Tax evasion ,
Tax-exempt ,
Tax identification number ,
Tax loss carryback ,
Tax loss carryforward ,
Tax lot ,
Taxpayer Relief Act of 1997 ,
Tax planning ,
Tax preference item ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Tax return ,
Tax sale ,
Tax shelter ,
Tax shield ,
Tax swap ,
Tax tables ,
Take a bath ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited tax bond ,
Undermargined account ,
Unencumbered property ,
Unified Tax Credit ,
Unit of trade ,
Unit of trading ,
Value stock ,
Vesting period ,
Value averaging ,
Value investing ,
Value Added Tax ,
Vertical line charting ,
Written-down value ,
Wrap account ,
Waiver of premium ,
Widow-and-orphan stock ,
W-2 Form ,
W formation ,
When, as, and if issued ,
X or XD ,
Year-over-year ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst ,
Y shares