depreciation

noun

di-ˌprē-shē-ˈā-shən How to pronounce depreciation (audio)
Synonyms of depreciationnext
1
: the act of making a person or thing seem less valuable : the act of depreciating
depreciation of the role of art in school
2
: a decrease in the value of something (as due to deterioration or obsolescence)
specifically : a decrease in the value of property (such as machinery) for the purpose of taxation that is carried as a yearly charge amortizing the original cost over the useful life of the property

Examples of depreciation in a Sentence

Recent Examples on the Web
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Japan's exports have been partly boosted by yen's depreciation, as a weak currency makes exports more competitive. — Lim Hui Jie, CNBC, 19 Oct. 2026 The second differentiation is the fact that these telcos have 60 percent earnings before interest, taxes, depreciation, and amortization (EBITDA) margins. — Nilay Patel, The Verge, 17 Oct. 2026 This case involved a restaurant owner accused of underreporting more than US$2 million in business receipts and claiming unsupported depreciation deductions on rental properties. — Kaitlin Newkirk, The Conversation, 14 Oct. 2026 The Albanian Manufacturing Association warned this week that nearly 150 garment factories have closed and roughly 25,000 jobs have been lost in recent years amid declining exports, high production costs, labor shortages and the euro’s depreciation. — Jasmin Malik Chua, Footwear News, 9 Oct. 2026 See All Example Sentences for depreciation

Word History

First Known Use

1744, in the meaning defined at sense 2

Time Traveler
The first known use of depreciation was in 1744

Rhymes for depreciation

See All Rhymes for depreciation

Browse Nearby Words

depreciatingly
depreciation
depreciation accounting
See all Nearby Words

Cite this Entry

“Depreciation.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/depreciation. Accessed 22 Oct. 2026.

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Kids Definition

depreciation

noun
de·​pre·​ci·​a·​tion
di-ˌprē-shē-ˈā-shən
1
: a decline in the purchasing power or exchange value of money
2
: the act of making a person or a thing seem little or unimportant : disparagement
3
: a decline (as from age or wear and tear) in the value of something

Legal Definition

depreciation

noun
de·​pre·​ci·​a·​tion di-ˌprē-shē-ˈā-shən How to pronounce depreciation (audio)
1
: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost over the useful life of the property
— accelerated depreciation
: the depreciation of property that was put into use prior to 1980 which is allowed at a faster rate than normal under the depreciation rules in force before the adoption of the Accelerated Cost Recovery System
— straight-line depreciation
: depreciation of an asset by a fixed percentage of its original cost based on its estimated life
2
: a loss in the value of property due to physical deterioration and wear or to obsolescence and lack of adaptability

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