Decrease and Depreciation

noun

• A change downward.
  • usage: "there was a decrease in his temperature as the fever subsided"; "there was a sharp drop-off in sales"
  • synonyms: lessening, drop-off
• A process of becoming smaller or shorter.
  • synonyms: decrement
• The amount by which something decreases.
  • synonyms: decrement
• The act of decreasing or reducing something.
  • synonyms: diminution, reduction, step-down

verb

• Decrease in size, extent, or range.
  • usage: "The amount of homework decreased towards the end of the semester"; "The cabin pressure fell dramatically"; "her weight fell to under a hundred pounds"; "his voice fell to a whisper"
  • synonyms: diminish, lessen, fall
• Make smaller.
  • usage: "He decreased his staff"
  • synonyms: lessen, minify

• (v.t.) To cause to grow less; to diminish gradually; as, extravagance decreases one's means.
• (v.) A becoming less; gradual diminution; decay; as, a decrease of revenue or of strength.
• (n.) To grow less, -- opposed to increase; to be diminished gradually, in size, degree, number, duration, etc. or in strength, quality or excellence; as, they days decrease in length from June to December.
• (v.) The wane of the moon.

noun

• A decrease in price or value.
  • usage: "depreciation of the dollar against the yen"
• Decrease in value of an asset due to obsolescence or use.
  • synonyms: wear and tear
• A communication that belittles somebody or something.
  • synonyms: disparagement, derogation

• (n.) The falling of value; reduction of worth.
• (n.) The act of lessening or seeking to lessen, price, value or reputation.
• (n.) the state of being depreciated.

DEPRECIATION is the amount of expense charged against earnings by a company to write off the cost of a plant or machine over its useful live, giving consideration to wear and tear, obsolescence, and salvage value. If the expense is assumed to be incurred in equal amounts in each business period over the life of the asset, the depreciation method used is straight line (SL). If the expense is assumed to be incurred in decreasing amounts in each business period over the life of the asset, the method used is said to be accelerated. Two commonly used variations of the accelerated method of depreciating an asset are the sum-of-years digits (SYD) and the double-declining balance (DDB) methods. Frequently, accelerated depreciation is chosen for a business' tax expense but straight line is chosen for its financial reporting purposes.