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functional depreciation Depreciation that results from the replacement of equipment that is not yet worn out, but that is obsolete in light of a new invention or improved machinery allowing more efficient and satisfactory production.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 资深译员王漾,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,专注翻译各种与税收策略及补贴有关的法律文件。
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)