#depreciation

• 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.
• Amortization — The accounting value expression of the irreversible depreciation of a tangible or intangible fixed asset, resulting from physical or moral wear and tear or the passage of time, periodically transferred to expenses; a sum of money allocated periodically for the gradual extinguishment of a long-term debt or a bond loan according to a set schedule.
• To amortize — To gradually recover the value of an investment or a fixed asset by periodically including a quota-share in production expenses; to gradually extinguish a debt through staggered payments. In a technical or physical sense, it means to reduce, attenuate, or cancel the intensity of a shock, vibration, noise, or oscillation using a specialized device.
• Amortization — The act of amortizing and its result. In economics, it represents the process of phased recovery of a fixed asset's value by periodically transferring a quota-share to operating expenses, or the scheduled payoff of a debt. In physics and engineering, it defines the progressive reduction, dampening, or cancellation of the intensity of an oscillation, mechanical shock, or noise through kinetic energy absorption.
• Market fall — A sustained downward trend or generalized decline in the prices of commodities, securities, or stock market shares; a falling market. In stock exchange jargon, the term describes a bearish market environment capitalized on by investors seeking to profit from asset depreciation.