German word

Abschreibung

Pronunciation

IPA/ˈapˌʃʁaɪ̯bʊŋ/

Meaning

  • feminine noundepreciation

Example

Wir buchen die Abschreibung am Ende des Jahres.

We record depreciation at the end of the year.

Illustration for Abschreibung (depreciation)

More examples

Für die Maschine planen wir eine jährliche Abschreibung.

For the machine, we plan annual depreciation.

Core concept

A long-lived asset leaves its original price behind gradually instead of disappearing from the accounts in one entry.

Common phrases

  • lineare Abschreibung

    straight-line depreciation

  • außerplanmäßige Abschreibung

    extraordinary depreciation

  • Abschreibung vornehmen

    carry out depreciation

Similar words

Absetzung: An expense or loss subtracted from income under tax rules.
Abwertung: A downward adjustment to the recorded value of an asset or currency.
Wertverlust: The reduction in an object's worth resulting from time or use.

Definition in German

Die Buchung der Wertminderung eines Anlageguts in der Buchführung, durch die Anschaffungs- oder Herstellungskosten periodengerecht als Aufwand erfasst werden.

Word origin

The German verb abschreiben joins ab, meaning 'away or down', with schreiben, meaning 'write', and Abschreibung names the resulting accounting process with the suffix -ung.

Usage tips

  • The related verb abschreiben can mean 'copy' as well as 'write off', so accounting context distinguishes this noun from its everyday uses.

Other meanings

  • amortizationnoun
  • depreciation expensenoun
  • write-offnoun

Opposites

  • Aufwertungupward revaluationnoun
  • Wertsteigerungincrease in valuenoun

Related words

  • abschreibendepreciateverb
  • Abschreibungsbetragdepreciation amountnoun
  • abschreibbardepreciableadjective

Word lists with this word