abnutzbaren

Abnutzbaren is a declined form of the German adjective abnutzbar, which means able to be worn down, worn out through use, or subject to depreciation. In everyday language it describes objects or materials that suffer wear and tear with use. In accounting and tax contexts, abnutzbar is used for assets that lose value over time, i.e., depreciable assets.

The word abnutzbar derives from the verb abnützen (to wear away, wear out) combined with the suffix -bar, indicating capability. The specific form abnutzbaren appears in various grammatical cases before a noun, for example dem abnutzbaren Teil or die abnutzbaren Teile. This inflected form is common in technical and formal writing when the adjective accompanies a noun.

Usage and examples:

- In engineering or manufacturing, one speaks of abnutzbare Teile (wear-prone parts) that require inspection or replacement due to abrasion.

- In financial contexts, abnutzbare Vermögenswerte (depreciable assets) are assets whose value is allocated over their useful life through depreciation, usually described by terms like Abschreibung and Nutzungsdauer.

- In general discourse, sentences such as “Das Material ist abnutzbar und muss ersetzt werden” illustrate the wear tendency, while “die abnutzbaren Komponenten” underscores components prone to wear.

See also: Abnutzung, Verschleiß, Verschleißteile, Abnutzungsdauer, Abschreibung, depreciation concepts.

Note: The base form of the adjective is abnutzbar; abnutzbaren is one of its inflected forms used for specific grammatical cases.