The amount of depreciation in a year shown as a percentage of the initial cost of assets. The formula to calculate would be (Depreciation) / (Depreciable fixed assets) x 100.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser