depreciation allowance
- noun
- /dɪˌpriːʃiˈeɪʃən əˈlaʊəns/
- Specialized
:
deducción por depreciación
- The robotics, semiconductor equipment, and computer industries have benefited recently from special depreciation allowances.
Examples
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Eligible expenditures include current R&D expenses and depreciation allowance for R&D machinery and equipment.
Academic text (1993) -
Yes, and then I could get a depreciation allowance on her.
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The company claimed a depreciation allowance on its warehouse to reflect its declining value over time.
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Investors often seek tax benefits from a depreciation allowance when calculating their profits from asset sales.
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Understanding the depreciation allowance is crucial for businesses to accurately report their taxable income.
Synonyms
15
6.3
Loss of value of something like a car as it gets older or wears out
An amount a business subtracts from taxes each year for a machine or building
An amount companies record each year as an expense to show equipment loses value
How Large
- Specialized
- Specialized
20
3.3
Surface Forms
Morphology
The phrase is compositionally built: 'depreciation' (decline in value) plus 'allowance' (an amount or provision set aside) yields an amount set aside for loss of value, which maps to a tax deduction. This is a regular noun+ noun financial construction found cross-linguistically, so a B1 learner who knows both constituents can reasonably infer the MWE's meaning despite its technical register.
Etymology
Depreciation allowance comes from the simple idea that an item slowly loses value, which is depreciation, and the owner sets aside a small sum each year as an allowance. Picture a machine getting old and worth less, so the company records money to show the 'decrease in value' and to lower the tax it must pay.