Translation guide
The English word "depreciation" has two main uses: a financial/accounting meaning (reduction in asset value) and a general meaning (decline in value or quality). This guide focuses on the financial sense, which is the most common need for learners, and briefly covers the general sense.
Expressing the decrease in value of a tangible asset (like equipment, buildings, vehicles) due to wear, age, or obsolescence, as used in accounting, tax, and business contexts.
Expressing a non-technical decrease in worth, condition, or esteem, often for currency, reputation, or physical objects.
減価償却 (genka shōkyaku) specifically means depreciation of tangible fixed assets. 償却 (shōkyaku) is broader, covering amortization of intangible assets and repayment of debt. In accounting, use 減価償却 for buildings and equipment, and 償却 for software or goodwill.
低下 (teika) means 'decline' or 'drop' in quality, performance, or level, but it is not used for asset value in accounting. Using it for financial depreciation would be unnatural.
その会社は工場設備の減価償却を計上した。
The company recorded depreciation on its factory equipment.
通貨の下落は輸入をより高くする可能性がある。
Currency depreciation can make imports more expensive.
The standard accounting term for depreciation of fixed assets. Used in financial statements, tax calculations, and business discussions. It refers to the systematic allocation of an asset's cost over its useful life.
この機械の減価償却は定額法で計算しています。
We calculate depreciation for this machine using the straight-line method.
減価償却費は損益計算書に計上されます。
Depreciation expense is recorded on the income statement.
A broader term meaning 'amortization' or 'write-off'. In context, it can mean depreciation of tangible assets, but it's also used for intangible assets and debt repayment. Less specific than 減価償却.
この資産は5年で償却します。
This asset will be depreciated over 5 years.
A general phrase meaning 'decrease in value'. Can be used in non-technical contexts to describe depreciation, but it's not the formal accounting term.
新車は購入後すぐに価値の減少が大きい。
New cars depreciate significantly right after purchase.
Commonly used for a drop in market value, prices, or currency exchange rates. Suitable for discussing depreciation of money or assets in a general sense.
円の下落が輸出に影響を与えている。
The depreciation of the yen is affecting exports.
A natural, everyday phrase meaning 'value goes down'. Can be used for cars, electronics, or any possession. Intransitive; for transitive use 価値を下げる.
この車は年々価値が下がっている。
This car is depreciating year by year.
Refers to a decrease in value or quantity, often used for assets, savings, or purchasing power. Implies a gradual erosion.
インフレで貯金の目減りが心配だ。
I'm worried about the depreciation of my savings due to inflation.
Literally 'decrease in value'. Often appears in compounds like 減価償却, but can be used alone in formal writing. Rare in conversation.
資産の減価を考慮する必要がある。
We need to consider the depreciation of assets.