What is Depreciation?

Depreciation is the systematic reduction of an asset’s book value over its useful life.

In depth

Depreciation spreads the cost of a fixed asset across the years it is in service, so financial statements reflect its declining value rather than expensing it all at once.

Asetavo supports multiple methods — straight-line, declining balance, MACRS and more — and generates schedules per asset for both book and tax purposes.

Related terms
NBV (Net Book Value)
See how Asetavo does depreciation
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FAQ

Straight-line is the most common for book purposes; tax rules often require methods like MACRS or declining balance.

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