depreciado

Depreciado is a Spanish adjective formed from the verb depreciar, meaning that something has diminished in value or in esteem. In finance and accounting, it is most often used to describe an asset that has undergone depreciation, i.e., that has lost value over time due to wear, age, or obsolescence.

In accounting, depreciation is the systematic allocation of the cost of a tangible asset over its useful life. An asset is depreciated to reflect its consumption and to match the expense with the periods in which it contributes to revenue. The result is a depreciation expense recorded on the income statement and an accumulated depreciation subtracted from the asset’s original cost to determine its carrying or net book value. Common methods include straight-line depreciation (allocating equal annual amounts), declining balance (a fixed rate applied to the remaining book value), and units-of-production depreciation (based on actual usage). If the asset’s recoverable amount falls below its carrying amount, it may be impaired, leading to a depreciation or impairment write-down.

Beyond accounting, depreciado can refer more generally to something that has declined in value, usefulness, or appeal. In economics, depreciation is commonly used to describe the loss of value of currency or investments, though the adjective depreciado is less typical in that context. In everyday language, it can loosely describe items that are worn out or no longer in good condition, though terms like “en desuso” or “vencido” are often preferred depending on the context.