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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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2
Showing 26 result(s) for "depreciation".
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Filtered by search term 'depreciation'
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9
A
accelerated depreciation
accelerated depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
accumulated depreciation
accumulated depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
accumulated depreciation - buildings
accumulated depreciation - buildings is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
accumulated depreciation - equipment
accumulated depreciation - equipment is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
accumulated depreciation - land improvements
accumulated depreciation - land improvements is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
adjusted trial balance
An adjusted trial balance is the trial balance prepared after accruals, deferrals, depreciation, and other adjusting entries have been posted for the period.
The Accountant's Dictionary
• accounting, finance, reporting
B
book depreciation
book depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
D
Depreciation
Depreciation is the systematic allocation of a tangible fixed asset's cost over the periods that benefit from its use.
The Accountant's Dictionary
• accounting, finance, fixed-assets
declining-balance method of depreciation
declining-balance method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation - accelerated
depreciation - accelerated is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation - double declining balance
depreciation - double declining balance is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation - straight line
depreciation - straight line is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation - sum of the years' digits
depreciation - sum of the years' digits is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation expense
depreciation expense is an expense account used to record the cost of a specific activity, resource, service, or obligation during an accounting period.
The Accountant's Dictionary
• accounting, finance
depreciation expense: equipment
depreciation expense: equipment is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
depreciation methods
depreciation methods is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
double-declining balance method of depreciation
double-declining balance method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
E
I
income tax depreciation
income tax depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance, compliance
R
revision of depreciation estimates
revision of depreciation estimates is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
S
straight-line method of depreciation
straight-line method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
sum-of-the-years' digits (SYD) method of depreciation
sum-of-the-years' digits (SYD) method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
SYD depreciation method
SYD depreciation method means the sum-of-the-years'-digits method, an accelerated depreciation technique.
The Accountant's Dictionary
• accounting, finance
T
tax depreciation
tax depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance, compliance
U
units of activity method of depreciation
units of activity method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance
units of production method of depreciation
units of production method of depreciation is a depreciation-related term used to allocate the cost of a long-lived asset over its useful life.
The Accountant's Dictionary
• accounting, finance