減価償却

• 読み: げんかしょうきゃく
• ローマ字: genka-shokyaku
• 漢字の分解: 減 (gen) — decrease, reduce; 価 (ka) — value, price; 償 (sho) — repay, compensate; 却 (kyaku) — withdraw, dismiss
• 発音: /ɡen.ka.ɕoː.kʲa.kɯ/

意味

Depreciation; amortisation. The accounting process of allocating the cost of a tangible or intangible asset over its useful life.

A critical concept in accounting and corporate finance. Fixed assets such as machinery, vehicles, and buildings lose value over time; 減価償却 spreads that cost over the asset's estimated useful life as a yearly expense. The methods used (straight-line, declining balance) affect taxable income and reported profit. Abbreviated informally as 償却 in business conversation.

例文

1. 工場の設備は耐用年数に応じて減価償却費として計上される。
2. 減価償却により、設備投資の費用負担を複数年度に分散できる。
3. 税務申告では減価償却の計算方法が利益に大きく影響する。

使い方ガイド

場面: accounting, tax, corporate finance, asset management

トーン: technical

起源と歴史

Compound of 減価 (genka, decrease in value) and 償却 (shōkyaku, repayment/writing off). 償却 itself derives from 償 (to compensate/repay) and 却 (to withdraw/dismiss), conveying the idea of systematically writing off a value.

文化的背景

時代: Modern

世代: Business professionals

社会的背景: Finance/Accounting