| Accounting English |
Depreciation: Pronunciation Practice:
| depreciation rate |  |
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| depreciation expense | |
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| estimated useful life | |
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| prescribed recovery periods | |
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| accumulated | |
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| accumulated depreciation | |
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| carrying value | |
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| book value | |
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| depreciable | |
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| not depreciable | |
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| depletion | |
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| depleted | |
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| amortization | |
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| accumulated amortization | |
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| depreciation method | |
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| method of depreciation | |
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| the straight-line method | |
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| the straight-line rate | |
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| accelerated methods | |
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| decreasing charge methods | |
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