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| English | German |
| consumption depreciation method | Verbrauchsabschreibung, Abschreibungsmethode "Verbrauch" (A method of depreciation based on the usage of the asset) |
| depreciation book | Abschreibungsbuch (A specific book used for reporting purposes that contains all depreciation transactions for assets that are valid for that book) |
| depreciation book | AfA-Buch (A specific book used for reporting purposes that contains all depreciation transactions for assets that are valid for that book) |
| depreciation convention | Abschreibungskonvention (One of several predefined rules for calculating depreciation in the year of the acquisition of the asset and the year of the disposal of the asset) |
| derived depreciation book | abgeleitetes Abschreibungsbuch (A specific book used to copy transactions entered for a value model to the specific depreciation book. Can be used when assets are acquired so that the acquisition transaction needs to be entered only once instead of for each value model and depreciation book) |
| factor depreciation method | Abschreibung mit progressivem oder degressivem Faktor (A method of depreciation that uses a progressive or digressive factor. For example, if the factor is >50, the depreciation is progressive, which means that the amount of depreciation increases each depreciation period. If the factor is <50, the depreciation is digressive, and the amount of depreciation decreases each depreciation period) |
| manual depreciation method | manuelle Abschreibung (A method of depreciation in which depreciation amounts are entered manually into a schedule instead of being calculated from a table) |
| special depreciation allowance | Sonderabschreibung (A deduction from the depreciable basis of qualifying fixed assets taken in the first year of service) |
| straight-line service life depreciation method | lineare Abschreibung nach Nutzungsdauer (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period) |
| straight-line service life remaining depreciation method | lineare Abschreibung nach Restnutzungsdauer (A method of depreciation that calculates the depreciation of a fixed asset as a fixed amount in each depreciation period. There will be a difference in the depreciation amount calculated between straight-line service life remaining and straight-line service life when there is an adjustment posted to the asset) |