An accounting method that allocates the cost of fixed assets such as buildings, machinery, and software as an expense over each accounting period to reflect their loss in value through use or the passage of time. Common methods include the straight-line method and the declining-balance method, with the applicable method depending on the type of asset.

Past questions testing this term · 2 questions

• 2015h27a #26有形固定資産の減価償却を表に示した条件で行うとき，当年度の減価償却費は何円か。 | 取得原価 | 480,000円 | | --- | --- | | 耐用年数…
• 2012h24h #20A 社は、自社の通常の業務に利用するためにソフトウェアを購入し、資産計上した。このソフトウェアの減価償却方法として、最も適切なものはどれか。