Értékvesztés

Értékvesztés, also known as depreciation in English, refers to the loss of value of an asset over time. This concept is widely used in economics, accounting, and finance to describe the reduction in the value of tangible and intangible assets. Depreciation can occur due to various factors, including wear and tear, technological obsolescence, and changes in market conditions.

In accounting, depreciation is a systematic and logical method of allocating the cost of a tangible or intangible asset over its useful life. This practice helps businesses to spread the cost of the asset over the period during which it is used, rather than recognizing the entire cost at the time of acquisition. Common methods of calculating depreciation include straight-line, declining balance, and units of production methods.

In the context of finance, depreciation can also refer to the decrease in the value of a currency relative to another currency. This is often measured by exchange rates and can be influenced by factors such as economic policies, inflation rates, and geopolitical events.

Értékvesztés is an important concept in various fields, as it helps in understanding the true cost of assets, managing financial risks, and making informed investment decisions. By recognizing and accounting for depreciation, businesses and individuals can better plan for the future and allocate resources more effectively.