| 释义 |
component depreciation
component depreciationDepreciation of a building reckoned on the basis of the depreciation of individual elements of the building, thereby accounting for the building’s overall loss in utility with time.component depreciation
component depreciationA former practice of separating a building into its various components—walls,roof,etc.—and then depreciating each component separately,some more rapidly than others, in order to generate large tax deductions. (This is no longer allowed by the IRS, except in a modified form called cost allocation.) |