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What is depreciation?

  • Management Dictionary
  • Accounting and editing, Management Control

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Depreciation is an essential accounting concept that allows the gradual allocation of the cost of a fixed asset over its useful life. It reflects the loss of value of an asset due to physical wear and tear, technological obsolescence, or the passage of time. There are three main methods: straight-line depreciation (equal charges each year), declining balance depreciation (higher charges at the beginning, gradually decreasing), and units-of-production depreciation (charges based on actual usage). Depreciation ensures a faithful presentation of a company’s financial results and helps anticipate the renewal of investments, thereby contributing to optimal strategic management of resources.

https://www.dunod.com/prepas-concours/dcg-9-comptabilite-manuel

Mots clés
  • Accounting, Asset, Dépréciation, Depreciation expense, Fixed asset, Net book value

Auteur.e(s)

BOLLINGER Sophie
Maitre de conférences
Faculté des Sciences Economiques et de Gestion Strasbourg

Institution(s)

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03:52

Entrepreneurial ecosystems in France and Norway

This research compares student entrepreneurial ecosystems in France and Norway, focusing on how students access support, resources, and networks. In France, the system is centralized, driven by key actors like Student Hubs for Innovation, Transfer and Entrepreneurship, called PEPITE. In Norway, it is open and collaborative, with strong student associations and community ties. Using interviews and social network analysis, I explored the access and the circulation of information among actors in student entrepreneurial ecosystems. The results reveal different paths to innovation shaped by culture, policy, and education. Supporting student entrepreneurship is not just about funding or training. It’s about building inclusive ecosystems where students, mentors, and institutions work together.
HU Dijia - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Master Thesis
  • Entrepreneurship, Innovation Management
02:48

What is the income statement ?

The income statement is an essential document in accounting, showing the evolution of a company's income and expenses over a period, unlike the balance sheet which captures a situation at a precise moment. It is divided into three categories: operating (routine activities), financial (financing operations) and exceptional (specific events). The income statement influences economic performance and profitability, helping to guide decisions.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Corporate and Market Finance
03:19

What is the SDGs ?

The Sustainable Development Goals (SDGs) are 17 objectives adopted in 2015 by the United Nations to simultaneously address global economic, social, and environmental challenges by 2030. They cover a wide range of issues such as the eradication of poverty, universal access to quality education, the preservation of ecosystems, sustainable resource management, and the fight against climate change. For companies, adopting the SDGs represents a major strategic opportunity: it allows them to strengthen their social and environmental responsibility, improve their brand image, attract ethically conscious investors, while ensuring their long-term economic performance. However, successfully integrating them requires a strong commitment and real mobilization from all stakeholders inside and outside the company.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Sustainable Development and CSR
02:59

What is environmental accounting ?

Environmental accounting aims to conserve natural capital, as traditional accounting does for financial assets, by valuing companies that promote the environment. The goal is to help companies integrate the costs associated with environmental impacts into their financial decisions. There are several types of environmental accounting: physical accounting (measuring resource flows such as water), monetary accounting (financial valuation of environmental costs), and ecological accounting (valuing ecosystem services).
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control

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What is offsetting?

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ZHANG John - FNEGE |
  • Management Dictionary
  • Accounting and editing
  • 00:04:24

Do Wealth Managers Understand Codes of Conduct and Their Ethical Dilemmas?

How do wealth managers understand and comply with the social norms embedded in banks’ codes of conduct (CoC), and how do they cope with ethical dilemmas? To answer these and related questions, we conduct a nonincentivized online survey with wealth management employees of the Swiss legal entity of a large multinational bank. We used situational judgment questions to estimate the comprehension and the level of expected adherence to the CoC principles.
LOMBARD Ewa - MONTPELLIER Business School |
  • Research
  • Accounting and editing, Governance
Accounting and editing
Management Control

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