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Accounting

Depreciation

Definition
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4 Related Terms

What is Depreciation?

Depreciation is the systematic allocation of the cost of a tangible fixed asset over its useful life, reflecting wear and tear, obsolescence, or loss of value. Common depreciation methods include Straight Line Method (SLM), Written Down Value (WDV), and Units of Production. Depreciation is a non-cash expense that reduces profit and asset value on the balance sheet. Tally automates depreciation calculation based on predefined rates and methods.

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