depreciable

L'amortissement est la répartition systématique du montant dépréciable d'un actif au cours de sa durée de vie utile.
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
Le montant dépréciable est le coût d'un actif ou d'un autre montant qui lui est substitué dans les états financiers, déduction faite de sa valeur résiduelle.
Depreciable amount is the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value.
Une voiture neuve est un actif dépréciable ; elle perd de la valeur dès l’instant où vous la sortez du concessionnaire.
A new car is a wasting asset; it plummets in value from the second you drive it off the lot.
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