Depreciation primarily arises from
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In accountancy, depreciation refers to two aspects of the same concept:[1]
The decrease in value of assets (fair valuedepreciation)
The allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle)
The decrease in value of assets (fair valuedepreciation)
The allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle)
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