償却

• Reading: しょうきゃく
• Romaji: shoukyaku
• Kanji breakdown: 償 (shou) — compensate, repay; 却 (kyaku) — return, dismiss, reverse
• Pronunciation: /ɕoː.kʲa.kɯ/

Meaning

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.

Examples

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。 Once depreciation of the machinery and equipment is complete, production costs are expected to fall significantly.
2. 不良債権の貸倒償却を計上し、帳簿から切り離した。 Bad debt write-offs were recorded and the amounts were removed from the books.
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。 The amortisation method for intangible fixed assets must be selected in accordance with accounting standards.

Usage Guide

Context: accounting, finance, tax, financial reporting

Tone: neutral

Origin & History

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.

Cultural Context

Era: Modern

Generation: Finance professionals

Social background: Corporate