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In accountancy, depreciation refers to two aspects of the same concept:〔Raymond H. Peterson, "Accounting for Fixed Assets", John Wiley and Sons, Inc., 2002〕 * The decrease in value of assets (fair value depreciation) * The allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle) A method of reallocating the cost of a tangible asset over its useful life span of it being in motion. Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. For example, a depreciation expense of 100 per year for five years may be recognized for an asset costing 500. ==Accounting concept== In determining the profits (net income) from an activity, the receipts from the activity must be reduced by appropriate costs. One such cost is the cost of assets used but not immediately consumed in the activity.〔Costs of assets consumed in producing goods are treated as cost of goods sold. Other costs of assets consumed in providing services or conducting business are an expense reducing income in the period of consumption under the matching principle.〕 Such cost so allocated in a given period is equal to the reduction in the value placed on the asset, which is initially equal to the amount paid for the asset and subsequently may or may not be related to the amount expected to be received upon its disposal. Depreciation is any method of allocating such net cost to those periods in which the organization is expected to benefit from use of the asset. The asset is referred to as a depreciable asset. Depreciation is technically a method of allocation, not valuation,〔(ASC 360-10-35-4 ).〕 even though it determines the value placed on the asset in the balance sheet. Any business or income producing activity〔Under most systems, a business or income producing activity may be conducted by individuals or companies.〕 using tangible assets may incur costs related to those assets. If an asset is expected to produce a benefit in future periods, some of these costs must be deferred rather than treated as a current expense. The business then records depreciation expense in its financial reporting as the current period's allocation of such costs. This is usually done in a rational and systematic manner. Generally this involves four criteria: *cost of the asset, *expected salvage value, also known as residual value of the assets, *estimated useful life of the asset, and *a method of apportioning the cost over such life.〔Kiesco, et al, p. 521. See also Walther, Larry, (Principles of Accounting Chapter 10 ).〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Depreciation」の詳細全文を読む スポンサード リンク
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