For Depreciation Accounting we have terms and definitions in 2 topics. The topics are Economics and Natural Gas.

An accounting system to systematically and rationally allocate the net cost or other basic value of tangible capital assets over the anticipated useful life of the assets to an expense account. When used for tax calculations, the term Capital Cost Allowance (CCA) is used in many jurisdictions instead of depreciation.
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A system of accounting intended to distribute the cost of tangible capital assets, less salvage, (if any), over the estimated useful life of the unit in a systematic and rational manner.
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