单词 | depreciation |
释义 | depreciationn. The action of depreciating. 1. a. Lowering of value; fall in the exchangeable value (of money). ΘΚΠ society > trade and finance > money > value of money > [noun] > fall or reduction in value delayinga1500 embezzlement1548 embasing1551 fall1551 debasement1602 disvaluation1617 adulterateness1655 embasement1677 falling1699 depreciating1767 depreciation1767 debasing1891 devaluation1914 devalorization1928 slippage1972 1767 B. Franklin in Pennsylvania Chron. 25 May–1 June 1/4 A Depreciation of the Paper [i.e. currency]. 1796 J. Morse Amer. Universal Geogr. (new ed.) I. 323 The depreciation continued..until seventy, and even one hundred and fifty nominal paper dollars, were hardly an equivalent for one Spanish milled dollar. 1829 I. Taylor Nat. Hist. Enthusiasm ix. 225 A great depreciation of the standard of morals among the people. 1879 H. Fawcett in 19th Cent. Feb. 200 Within the last few years there has been a most serious depreciation in the value of silver when compared with gold. b. A fall in the market value of an (esp. durable) asset, brought about by age, wear and tear, etc.; a conventional allowance made for this in balance sheets, etc. Also attributive. ΘΚΠ society > trade and finance > monetary value > [noun] > decline in value fall1551 undervaluation1622 depreciating1767 depreciation1900 society > trade and finance > stocks and shares > [noun] > prices of stocks and shares > fall or tendency to fall downdraught1852 decline1885 dip1892 depreciation1900 downside1905 retreat1916 downside potential1938 1900 Pitman's Business Terms & Phrases iv. 64 Depreciation..is an annual allowance made in a balance sheet for the reduction in value, owing to wear and tear, of machinery and other tools, fixtures, and furniture, buildings, and other commercial plant. 1910 L. C. Cropper Book-keeping xvii. 310 The term ‘Depreciation’ includes Wear and Tear..but it covers a much wider field, embracing..the wastage caused by any fall in market values. 1930 Economist 25 Jan. 163/2 Ten or twelve modern plants would give an equal productive capacity and reduce operative costs far beyond the charges necessary for the new capital and depreciation allowances. 1934 U.S. Rep. (Supreme Court) 292 §151 Broadly speaking, the term depreciation, as applied to the property of a public utility company, means the loss, not restored by current maintenance, which is due to all the factors causing the ultimate retirement of the property; these factors include wear and tear, decay, inadequacy and obsolescence. 1953 J. L. Hanson Textbk. Econ. ii. iv. 66 Depreciation of capital takes two forms: the wearing out of machinery, etc., and the using up of stocks. 1968 G. M. Whitehead Book-keeping made Simple vi. 99 Depreciation is a reduction in the book value of an asset due to fair wear and tear. 1984 C. Hitching & D. Stone Understanding Accounting! iii. 18 The usual way would be to charge an equal portion to each year, so that, in the case of Andrew's car, the annual cost of depreciation would be (4,000/5 =) £800. 2. Lowering in estimation; disparagement. ΘΚΠ the mind > attention and judgement > contempt > disrepute > damage to reputation > disparagement or depreciation > [noun] detraction1340 misspeaking?a1425 lightlying1451 obtrectationa1500 derogation1520 disparaging1528 vilipending1566 detractation1570 detracting1572 disprize1575 downcrying1575 lessening1579 diminution1586 disparagement1591 disvalue1605 undervalue1615 disvaluation1617 decrying1633 undervaluation1635 disvaluinga1639 vilipendency1653 undervaluing1656 decry1686 depreciating1705 decrial1711 depreciation1790 subtraction1812 belittling1837 to give one a back-cap1883 marginalizing1977 trash talk1981 negging1996 1790 T. Burgess Divinity of Christ Notes 34 Dangerous..to form comparisons..where the preference of one tends to the depreciation of the other. 1833 C. Lamb Ellistoniana in Last Ess. Elia 40 Resentment of depreciations done to his more lofty intellectual pretensions. 1872 ‘G. Eliot’ Middlemarch IV. viii. Finale 365 She never uttered a word in depreciation of Dorothea. This entry has not yet been fully updated (first published 1895; most recently modified version published online December 2018). < n.1767 |
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