| 释义 |
depreciation reserve
depreciation reserven. a business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated. depreciation reserve
Accumulated DepreciationThe total depreciation on an asset, and not simply the depreciation that is added each year. One may calculate the accumulated depreciation by subtracting the original value of the asset from its current book value or by multiplying the yearly depreciation by the number of years the asset has been held.depreciation reserve See accumulated depreciation. |