📋General Terms

Depreciation

/dih-pree-shee-AY-shun/

The decrease in value of property over time.

Definition

Depreciation is the decrease in an item's value over time due to age, wear, and obsolescence. When insurance pays actual cash value, they subtract depreciation from the replacement cost. A 5-year-old laptop worth $1,200 new might have an ACV of only $400 due to depreciation.

Example

The 10-year-old roof was worth $15,000 new but was valued at only $5,000 after depreciation.

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