depreciation method

A set formula used in estimating an asset’s use, wear, or obsolescence over the asset’s useful life.

• This method is useful in calculating the allowable annual tax deduction for depreciation. See USEFUL LIFE. [Cases: Internal Revenue 3470–3505; Taxation 1044.C.J.S. Internal Revenue §§ 223–249, 252, 259–265, 278, 489, 671, 673, 799; Taxation §§ 1741–1742.]

---

词条贡献者

译员Susanne，知名国际商学院金融专业，专注翻译各种与并购诉讼有关的法律文件。