#depreciable

• Depreciable — Depreciable or amortizable; a fixed asset item or long-term liability whose value can be recovered, phased, or gradually extinguished, periodically, over a determined period of time, according to tax legislation and accounting standards. In a corporate context, it describes tangible and intangible assets subject to systematic depreciation due to physical or moral wear and tear.
• Amortizable — Eligible to be amortized or depreciated; a tangible or intangible fixed asset whose value depreciates over time and must be recovered gradually by recording it as an expense. In a banking context, it applies to loans or debts that can be extinguished through scheduled periodic payments.