accumulated depreciation
US /əˌkjuːmjəleɪtɪd dɪˌpriːʃiˈeɪʃən/
UK /əˌkjuːmjəleɪtɪd dɪˌpriːʃiˈeɪʃən/
1.
amortissement cumulé
The total depreciation of an asset that has been charged as an expense since the asset was acquired.
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The balance sheet showed a high amount of accumulated depreciation for the old machinery.
Le bilan affichait un montant élevé d'amortissement cumulé pour les anciennes machines.
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Understanding accumulated depreciation is crucial for assessing an asset's book value.
Comprendre l'amortissement cumulé est crucial pour évaluer la valeur comptable d'un actif.