Japanese word

償却

Pronunciation

Romajishōkyaku

Meaning

  • noundepreciation

Example

会社は設備を五年で償却します。kai sha wa setsu bi o go nen de shō kyaku shi ma su

The company depreciates the equipment over five years.

Illustration for 償却 (depreciation)

More examples

毎年の償却額を帳簿に記録します。mai toshi no shō kyaku gaku o chō bo ni ki roku shi ma su

We record the annual depreciation amount in the books.

Core concept

Treats a cost as something recovered or absorbed gradually rather than recognized all at once.

Common phrases

  • 資産の償却shi san no shō kyaku

    asset depreciation

  • 償却方法shō kyaku hō hō

    depreciation method

  • 償却率shō kyaku ritsu

    depreciation rate

Definition in Japanese

企業会計で、固定資産などの取得費用を使用期間に分けて費用として計上すること。ki gyō kai kei de ko tei shi san na do no shu toku hi yō o shi yō ki kan ni wa ke te hi yō to shi te kei jō su ru ko to

Word origin

償却 (shōkyaku) is a Sino-Japanese compound of 償 (shō, "repay") and 却 (kyaku, "return or remove"), expressing the removal of a cost through repayment or accounting allocation.

Usage tips

  • In Japanese accounting, 償却 (shōkyaku) can cover both depreciation of tangible assets and amortization of intangible assets, while English usually uses separate terms.

Other meanings

  • amortizationnoun

Related words

  • 償却するshōkyakusurudepreciateverb
  • 未償却mishōkyakuunamortizednoun

Word lists with this word