償却

• 読み: しょうきゃく
• ローマ字: shoukyaku
• 漢字の分解: 償 (shou) — compensate, repay; 却 (kyaku) — return, dismiss, reverse
• 発音: /ɕoː.kʲa.kɯ/

意味

Depreciation; amortisation; write-off. The accounting process of allocating the cost of an asset over its useful life.

A key accounting term, most commonly encountered in 減価償却 (straight-line or declining-balance depreciation of tangible fixed assets). Also applies to writing off bad debts (貸倒償却) or amortising intangible assets. 償却資産 refers to depreciable assets; 償却費 to the depreciation expense recorded in financial statements.

例文

1. 機械設備の減価償却が完了すれば、原価コストが大幅に下がる予定だ。
2. 不良債権の貸倒償却を計上し、帳簿から切り離した。
3. 無形固定資産の償却方法は会計基準に従って選択しなければならない。

使い方ガイド

場面: accounting, finance, tax, financial reporting

トーン: neutral

起源と歴史

From 償 (shou, repay/compensate/return) and 却 (kyaku, return/dismiss/reverse). In accounting, the concept is one of gradually 'returning' an asset's value to the books as it diminishes — recognising the reduction in worth over time.

文化的背景

時代: Modern

世代: Finance professionals

社会的背景: Corporate