functional depreciationglossary / functional depreciation Depreciation that results from the replacement of equipment that is not yet worn out, but that is obsolete in light of a new invention or improved machinery allowing more efficient and satisfactory production. 词条贡献者 资深译员Tommy,毕业于亚洲顶尖的高级翻译学院,擅长翻译有关基础设施/交通运输领域的法律文件。
functional depreciation functional depreciation, 功能性折旧 functional depreciation 功能性折旧 由于新发明和机器、设备的改进而使设备在完全报废前就被替代。 (→functional obsolescence)