Definition

Depreciation (Economics)

Depreciation is the reduction in the value of a stock of wealth over time. This loss of value is particularly notable in physical forms of wealth, such as cars or equipment, and occurs either through use, known as wear and tear, or the passage of time, which leads to obsolescence. Unlike income, which is a positive flow, depreciation is considered a negative flow because it represents a decrease in value measured per unit of time, such as dollars per year.

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Updated 2026-05-02

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