Depreciation for business reasons is the form of depreciation that is applied to an asset during the calculation period. Depreciation is the expenditure that is made solely to maintain the existing portfolio and does not contribute to an increase in value or material improvement of the object of depreciation.

Term-Nr.: 265

German: Abschreibung (8)

Source: LK-Lötscher, 11.05.2020

Print Friendly, PDF & Email