If you take a bite into an apple and let it sit, over time, the bite mark will begin to brown. That browning is a lot like "depreciation." Depreciation in accounting means to spread the cost of buying ...
Kaplan, Robert S., and Yuri Ijiri. "Probabilistic Depreciation and Its Implications for Group Depreciation." 75th Anniversary Edition. Accounting Review 44 (October 1969): 743–756.
Depreciation is the recovery of the cost of a physical asset, like property or equipment, over multiple years. It allows companies to spread out the cost of some expenses, reduce taxable income and ...
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