depreciable


Also found in: Thesaurus, Legal, Financial.

de·pre·ci·ate

 (dĭ-prē′shē-āt′)
v. de·pre·ci·at·ed, de·pre·ci·at·ing, de·pre·ci·ates
v.tr.
1. To lessen the price or value of: An increase in the supply of money depreciated the currency.
2. To write off an expenditure for (a tangible asset) by prorating over a certain period, usually the estimated useful life of the asset.
3. To think or speak of as being of little worth; belittle. See Synonyms at disparage. See Usage Note at deprecate.
v.intr.
To diminish in price or value: "When issued in excess, as during the Revolution, paper depreciated in value" (Daniel Feller).

[Medieval Latin dēpreciāre, dēpreciāt-, alteration of Latin dēpretiāre : dē-, de- + pretium, price; see per- in Indo-European roots.]

de·pre′cia·ble (-shə-bəl) adj.
de·pre′ci·a′tor n.

depreciable

(dɪˈpriːʃəbəl)
adj
1. (Accounting & Book-keeping) US able to be depreciated for tax deduction
2. (Economics) liable to depreciation

de•pre•ci•a•ble

(dɪˈpri ʃi ə bəl, -ʃə bəl)

adj.
1. capable of depreciating in value.
2. capable of being depreciated for tax purposes.
Translations

depreciable

adj (Fin) → abschreibbar
References in periodicals archive ?
If a taxpayer makes the election, in the case of a physical abandonment, the taxpayer recognizes a loss in the amount of the adjusted depreciable basis of the portion of the asset at the time of abandonment (Regs.
The modified accelerated cost recovery system (MACRS) is generally, but not always, used to depreciate tangible depreciable property placed in service after 1986.
Dispositions of tangible depreciable assets (other than a building or its structural components);
Estimated useful lives of depreciable hospital assets; rev.
In introducing this update of the 2004 reference on the useful service life of major depreciable hospital capital assets, an analyst with the American Hospital Association Health Data Management Group overviews the role such estimates play in strategic planning and managing capital assets, associated terms, factors influencing the financing of capital projects, and Medicare's depreciation rules.
Taxpayers who do not elect bonus depreciation may choose instead to deduct as much as $250,000 of the cost of otherwise depreciable property acquired and placed in service during 2008.
For depreciable assets acquired on or after April 1, 2007," the Tax Bureau at the Ministry of Finance announced, "the final depreciable limit [95% of their acquisition costs to March 31, 2007] will be abolished.
4 million related to gains on sales of depreciable real estate, or diluted EPS of $1.
If so, the economic useful life of the unit of property is the depreciable life reflected on the applicable financial statement, unless the taxpayer can show by "clear and convincing evidence" that a shorter useful life is appropriate.
Respectfully, I would suggest that you use Kelley's Blue Book or some other authoritative source for gathering information on vehicle fair market value, especially since vehicles are highly depreciable assets.
The basis of a depreciable asset is reduced by the amount of the residual value to arrive at the depreciable amount.
In depreciating business real estate it is to the taxpayer's advantage to set the value of the land as low as possible and the value of the depreciable improvements as high as possible.