depreciation

dépréciation

Baisse progressive de la valeur d’un bien possédé, comme une voiture ou une machine.

En anglais simple : The decrease in the value of something owned, such as a car or machine, over time.

• New cars suffer rapid depreciation.
• Depreciation reduced the value of our equipment.
• How much depreciation should we expect over five years?

Synonymes : decline in value

Contraires : appreciation

Expressions courantes : asset depreciation, car depreciation, rapid depreciation

dépréciation, dénigrement

Diminution de la valeur d’une chose ou de l’estime qu’on lui accorde.

En anglais simple : A reduction in how much something is worth or how highly it is regarded.

• The currency suffered depreciation.
• He objected to the depreciation of her achievements.
• A drop in demand caused further depreciation in value.

Comment l'utiliser : depreciation of something (The depreciation of the currency made imports expensive.)

Synonymes : devaluation, disparagement

Contraires : appreciation

Expressions courantes : depreciation of something, currency depreciation, depreciation in value

amortissement

Montant inscrit dans les comptes pour répartir le coût d’un bien sur ses années d’utilisation.

En anglais simple : An amount recorded in accounts to spread an asset’s cost over the years it is used.

• The accountant calculated annual depreciation.
• Depreciation is recorded as an expense.
• We use the same depreciation method for all our machines.

Expressions courantes : annual depreciation, depreciation expense, depreciation charge