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 Anglais glossaire
depreciation [dɪ'pri:ʃɪ'eɪʃ(ə)n] abbr.
abrév., pétr. dep; depr
informat. The process of cost allocation that assigns the original cost of equipment to the periods benefited (The most common method of calculating depreciation is the straight-line method, which assumes that assets should be written off in equal amounts over their lives)