depreciation
B1CEFR level
35/100Rarity: fairly common
TechnicalRegister
Law noun
The allocation of the cost of a tangible asset over its useful life for tax or accounting purposes.
Accounting depreciation is added back and replaced by statutory capital allowances.
Business noun
The fall in an asset's value over time.
Depreciation on the machinery reduced taxable profit.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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