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Depreciation is the accounting recognition of the loss of value of a fixed asset each year.

Purpose

• Spread the cost of an asset over its useful life
• Reduce the taxable profit and therefore IBS
• Reflect the true value of assets in the balance sheet

Example

A computer purchased for 100,000 DA, depreciated over 3 years: 33,333 DA of depreciation expense per year.

To learn more:

• Fixed asset
• Fixed asset management
• Tax optimization