Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Core

Depreciation

Also called: depreciation expense

ELI5

Allocation of a tangible asset's depreciable amount across its useful life.

Used in conversation

“How are we defining depreciation in this deck?”

Pitch context

You will see “Depreciation” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.