depreciable
adjective
uk/dɪˈpriːʃəbl/usACCOUNTING,TAX
if anassetis depreciable, acompanycan showitslossinvalueovertimeinitsaccounts:
Land isshownatitscurrentreplacementcostwhile adepreciableassetisshownatitscurrentreplacementcostless anydepreciationtodate.
depreciablecost/value